Tax Map · 搬迁排名

Jamaica 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在日历纳税年度内在牙买加居住至少六个月（183 天）
• 访问牙买加，意图建立税务居民身份，并在当年实际实现
• 在牙买加拥有住所，供个人或其配偶居住，并在纳税年度的任何时间访问牙买加，即使停留时间很短
• 习惯性地访问牙买加，停留时间较长，通常解释为连续四年每年累计停留至少三个月

没有投资或数字游民签证计划；自费外国人通常通过申请永久居留权并提供足够资金证明或通过工作许可途径获得长期居留权，之后大约五年合法居留即可申请入籍。

税务居民身份基于居住、住所地和惯常访问，因此通常通过离开牙买加、不使用牙买加的住所地以及避免实质性、重复性访问来终止居民身份。官方指南中没有迹象表明存在基于国籍或永久居所的全球征税，也没有表明一旦不再满足居民身份测试后存在多年追溯规则。

“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.” — Tax Administration Jamaica (as summarized in PwC Worldwide Tax Summaries)

估算 — 与链接来源核实。 参见方法论。