Jamaica
Income tax is charged at 25%. There is no capital gains tax or inheritance tax in Jamaica.
Jamaica does not impose an Alien Landholder’s Licence. Property transfers are subject to stamp duty (2½% charged to each of the buyer and seller), plus a registration fee of ¼% charged to each, and a 7½%transfer fee payable by the seller.
General consumption tax, a form of VAT, applies to most goods and services and is charged at 16½%.
Corporation tax is 33⅓%.
Jamaica is a member of Caricom and has tax treaties with twelve other countries, including the UK and the USA.
