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Article 2 (Taxes Covered), apply to taxes of every kind and description imposed by a

U.S. Income Tax Treaty — Jamaica Income Tax Treaty - 1980 · 2026-10-03 edition · updated 2026-10-04 · United States

Contracting State or a political subdivision or local authority thereof.

  1. Nothing contained in this Article shall be construed (a) as obliging either Contracting State to grant to individuals not resident in that State any personal allowances, reliefs or credits for taxation purposes which are by law available only to individuals who are so resident; or

(b) as preventing Jamaica from charging a higher rate of income tax under section 48(5) of the Income Tax Act of Jamaica on a life insurance company which is a resident of the United States than on a regionalized life assurance company.

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▸Contents — U.S. Income Tax Treaty — Jamaica Income Tax Treaty - 1980
U.S. Income Tax Treaty — Jamaica Income Tax Treaty - 1980

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