Jamaica

Americas

Income tax at 25/30% above the personal threshold, plus NIS, NHT and Education Tax on net self-employment earnings. The USDC profit-share is ordinary business income, not tax-exempt capital gains.

Classification

Self-employment/business income (trade or profession), not capital gains.

Taux d'imposition

25% up to ~J$6M above the threshold, 30% on the excess; tax-free threshold ~J$1.9M (2026).

Cotisations sociales

NIS 6% (capped), NHT 3% (uncapped), Education Tax 2.25% on net self-employment earnings.

Immatriculation / régime

Self-employed file an annual return + quarterly estimated payments to TAJ; worldwide income for residents.

Payouts en crypto

No specific crypto regime; USDC payout converted to fair value as ordinary business income; no exempt-gain treatment for trading-as-business.

Sources

taxsummaries.pwc.com

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

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