Americas
Currency
JMD
Corporate Tax
25%
Personal Income Tax
30%
VAT / GST
15%
Standard 25%; 33⅓% for unlisted companies and regulated financial.
Top rate 30% above JMD 6m/year; 0-30% scale.
Standard 15% (GCT).
Dividends
0-15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
NIS ~10% (employer 5% + employee 5%) + education tax 5.25%.
Capital Gains Tax
0% exempt shares / 25% on property gains
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
1 April – 31 March
Notes
SEZ regime offers reduced CIT. Tourism and agriculture incentives.
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