Jamaica

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, TAJ generally regards periods totalling three months as substantial and visits occurring in four consecutive years as habitual.