Personal income taxes in Jamaica levied on individuals.

Individual Income Taxes on a Person’s Earnings

Non-resident individuals are only obligated to pay income taxes on the earnings they generate while physically present in the country when it comes to income taxes in Jamaica. Residents and incorporated individuals are required to pay income taxes on their worldwide profits, whereas residents and incorporated individuals are only required to pay income taxes on the earnings they generate while physically present in the country. It is generally accepted that when income is generated from foreign sources, non-Jamaicans are exempt from paying tax on such income until that revenue is transferred back to the nation of origin. Workers in Jamaica who are not residents of the country are subject to taxation on both compensation for services rendered within and in relation to the country (with limited exclusions) and income earned within the country, regardless of where they are domiciled in the world. Workers in Jamaica who are not residents of the country are subject to taxation on compensation for services rendered within and in relation to the country (with limited exclusions).