Kingston, Jamaica — 11 March 2026
A tax strategy increasingly used by property investors in the United States to dramatically accelerate depreciation deductions is drawing attention in global real estate circles, raising questions about how similar principles might influence investment thinking among Jamaican property owners and developers.
The strategy, known as cost segregation, allows property owners to separate parts of a building into different asset categories for tax purposes. By doing so, components such as flooring, electrical systems, landscaping, or specialised plumbing can be depreciated over shorter time periods than the building itself, producing significantly larger deductions in the early years of ownership.
In the United States, the approach has gained renewed momentum following legislative changes that permanently restored 100 percent bonus depreciation for certain assets placed in service after January 2025. The policy effectively allows qualifying property components …
