Individuals may be treated as being resident in Jamaica for a tax year (being the calendar year) if they satisfy any of one of several conditions:
- They spend at least six months in Jamaica in the tax year or visit Jamaica with the intention of establishing tax residence and actually do so.
- They (or their spouses) have a place of abode available for their use in Jamaica, and they visit the island at any time during the tax year, no matter how short the stay.
- They habitually visit Jamaica for substantial periods. The Commissioner General, Tax Administration Jamaica (TAJ) generally regards periods totalling three months as substantial and visits occurring in four consecutive years as habitual.