GCT rates in Jamaica
Most goods and services carry the standard rate of 15%Sources differSource: TAJ: General Consumption Tax. Some have their own:
- Tourism services are 10%Source: TAJ: quick guide to GCT (amended) now and 15%From 1 April 2027Source: JIS: Government projects $29.4b from new revenue measures in fiscal year 2026/27 after the change.
- Telephone service and telephone instruments are 25%Source: TAJ: quick guide to GCT (amended).
- Books and printed matter are 2%Source: TAJ: quick guide to GCT (amended).
- Zero-rated goods and services are 0%Source: TAJ: quick guide to GCT (amended).
TAJ also lists an Advanced GCT of 5%Source: TAJ: quick guide to GCT (amended). This calculator does not cover it.
One thing to know about the standard rate: TAJ’s GCT page still says 16.5% in its introduction. The rate history on that same page and TAJ’s 2020 quick guide say 15% since April 2020, so that is the figure we use.
Adding and taking out GCT
To add GCT, multiply the price by the rate and add the result. At 15%, J$10,000 becomes J$11,500.
To take GCT out, divide by 1 plus the rate. At 15% that is 1.15, so J$11,500 divided by 1.15 is J$10,000, and the GCT inside it is J$1,500. We round the GCT to the cent and work the other figure from it, so the three amounts always add up.
If you are a salaried worker working out your pay, GCT does not come into it. Our salary calculator covers PAYE, NIS, NHT and Education Tax.
When a business registers
A business has to register for GCT once its yearly sales go above J$15,000,000Sources differSource: TAJ: General Consumption Tax. Each return covers one month, and Each return covers one month. The GCT is due by the last working day of the next month. Some other GCT matters, such as GCT on digital services bought from abroad, are still being announced, and we have no start date for them yet.