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Individual Taxation as a Resident of Jamaica W.I.

During a tax year (the calendar year), individuals who match any of the criteria stated below may be considered residents of Jamaica for the purposes of taxation.

  • These individuals either remain in Jamaica for at least six months throughout the fiscal year, or they travel to Jamaica with the intent of establishing tax residency and succeed in their endeavors.
  • This means they have a place of residence in Jamaica that they can use at any moment during the tax year, regardless of how long they intend to stay there.
  • They routinely travel to Jamaica and stay for extended periods of time. Trips lasting three months or more are considered important by the Commissioner General of Tax Administration Jamaica (TAJ), while visits lasting four years or more are considered routine by the Commissioner General.

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