Jamaica is an island country situated in the Caribbean Sea. Spanning 10,990 square kilometers (4,240 sq mi) in area, it is the third-largest island of the Greater Antilles and the fourth-largest island country in the Caribbean. Jamaica lies about 145 kilometers (90 mi) south of Cuba, and 191 kilometers (119 mi) west of Hispaniola (the island containing the countries of Haiti and the Dominican Republic).

Capital: Kingston

Currency: Jamaican dollar

Timezone: UTC-5

Corporate tax rate: 25%

Personal tax rate: 25-30%

Capital gains tax: N/A

VAT: 16,5%

Tax residence: 183 days rule or substantial visits of three months within four consecutive years: world income is taxed with some exceptions.

CFC Rules: No

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