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Death duties

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Jamaica Now
Nov 04, 2024
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A Jamaican family gathered around a wooden desk, surrounded by the warm glow of lanterns, as they pore over the Will of their deceased loved one, a mix of sadness and uncertainty etched on their faces, the executor's hands gently guiding them through the process, a faint film grain and vignette subtly framing the scene

Death duties are a type of tax that the government in Jamaica charges when someone passes away and leaves things like a house, land, or money to their family or friends. When a person dies, their belongings, called their estate, are passed down to the people named in their Will. But before the family can get these things, the government requires a tax to be paid based on how much everything is worth. This tax helps the government raise money for services, like fixing roads and supporting schools.

In Jamaica, if someone inherits a house or land, the executor (the person in charge of the Will) has to make sure this tax is paid before the property can be transferred to the new owner. Sometimes, this can be hard for families, especially if they don’t have extra cash saved up. For example, if the estate includes a valuable house but little money, the family might need to sell part of the property or take out a loan to cover the death duties.

In other countries, like the United States and the…

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