General Frequently Asked Questions

 

Each Jamaican resident 18 years old and over is allowed US$500 worth of personal and household effects exempt from duty, once every 6 months.

Contract of services refers to an employed person while Contract for service refers to self-employed individuals.

I am a pensioner where do I apply for Income Tax exemptions?

Apply to Tax Administration Jamaica; Refunds Unit - 116 East Street Kingston.

A person who is a Canadian resident earned interest in Jamaica. At what rate should this be taxed?

The person will be taxed at the double taxation rate of 15% providing prior approval was given by the TAAD.

Yes. NIS, NHT and Education Tax once the person is earning above the minimum wage and Income Tax if he earns in excess of the threshold.

It is possible that Customs was not able to verify whether or not the camcorder was brought with you from Jamaica on your trip. It is important for all persons leaving Jamaica with items which they intend to take back (e.g. camcorder) to register those items.

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