Jamaica Corporate Income Tax
Detailed corporate income tax rates and rules for Jamaica in 2026.
Corporate TaxJMD
Jamaica imposes a 25% corporate income tax on resident companies. Unregulated companies pay 25%, while regulated companies (banks, insurance, securities dealers) pay 33.33%. Companies in Special Economic Zones benefit from income tax credits and incentives. A minimum business tax of JMD 60,000 per year applies.
Standard Rate
25%
How Jamaica Corporate Tax compares
Jamaica’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and North America’s regional average of 22.3%.
Jamaica
25%
North America average
22.3%
Global average
22.2%
