JM主要税率（数据来自PwC税税总结，最后审核31 December 2025）： 企业所得税：Regulated company: 33⅓; Building society: 30; Life assurance company: 25; Unregulated company: 25 增值税/消费税：General consumption tax (GCT): 15 个人所得税：30 预提税：Resident: 0 or 15 / 0 or 25 / 0;
Non-resident corporate: 15 / 33⅓% / 33⅓; Non-resident individual: 25 / 25 / 25 具体适用税率请以最新官方规定及具体业务情况为准。