Jamaica Capital Gains Tax
Detailed capital gains tax rates and rules for Jamaica in 2026.
Capital GainsJMD
Jamaica imposes a transfer tax (functioning as capital gains tax) of 15% on the value of property transfers. This applies to real estate and other property transfers. Share transfers are subject to stamp duty.
Standard Rate
15%
Exemptions
- Primary residence transfer to a connected person
- Transfer of agricultural land under certain conditions
How Jamaica Capital Gains compares
Jamaica’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and North America’s regional average of 8.9%.
Jamaica
15%
North America average
8.9%
Global average
13.8%
