A non-resident company is subject to tax in Jamaica on income derived from business activities in Jamaica and from business activities outside Jamaica in case income has been remitted to the Island. Furthermore, any gains or profits paid by means of an agency, receivership, branch or management is chargeable to income tax; the assessment on that income is imposed on the agent, receiver, branch or manager, who has the responsibility to pay the tax accruing to the non-resident.

Dividends

Dividends arising in Jamaica i.e. paid by a company resident in Jamaica to a non-resident are taxed in the hands of the non-resident by way of withholding tax.

Interest

Interest arising in Jamaica is taxed in the hands of the non-resident by way of withholding tax.

Royalties

Royalties derived by non-resident companies are treated as income derived from property. The ITA specifically mandates that non-residents are chargeable to income tax on remuneration derived from the provision to any resident person of industrial or commercial information or advice, management and technical services as well as other similar services (section 5(1)(a)(iii) of the ITA).

Income from the Provision of Technical, Consultancy and Similar Services

Non-resident companies providing residents with industrial, commercial information or advice, management and technical services are subject to tax in Jamaica.

Income derived from Immovable Property

Income derived from immovable property located in Jamaica is considered as sourced in Jamaica. In case of machinery and equipment, rental income is considered as sourced in Jamaica in case the payer is resident in Jamaica.

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