6.3 Inbound Employees On Assignment | Jamaica | Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) | Tolley
Commentary

6.3 Inbound employees on assignment

Jamaica

Resident but not ordinarily resident

Residence, and the associated terms, are discussed in 1.1.

The Income Tax Act Cap 340, s 27 (which can be accessed via the MOJ website) states that an individual will only be taxed on foreign income which is remitted to Jamaica if the individual is:

  1. 鈥⑻� not domiciled in Jamaica, or

  2. 鈥⑻� a Commonwealth citizen who

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