The rate
The standard rate in Jamaica is 15%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
$15,000,000 of supplies over any 12-month period, or an average of $1,250,000 a month over a shorter period. That figure took effect on 1 April 2025, up from $10,000,000. If you run a mixed business, count your exempt supplies too when working out the gross value. Anyone starting a taxable activity has 21 days to apply, on form GCT-1, and needs a valid TRN first. Apply below the threshold and you are enrolled as a 'Registered Person': you get a Notice of Registration rather than a Certificate of Registration, you pay GCT on your purchases, you cannot claim it back, and you may not charge GCT to anyone. A Registered Person can ask the Commissioner General to be registered voluntarily as a Registered Taxpayer, which brings input tax credit and the right to issue tax invoices.
Filing and paying
Registered and filed with Tax Administration Jamaica (TAJ).
The taxable period is one calendar month. File the GCT return, form GCT 4A, through TAJ eServices at jamaicatax.gov.jm. The return and the payment are due by the last working day of the month after the period — the July return is due by the last working day of August. That rule has applied since 1 October 2014. File even for a month with no supplies and nothing to pay. A Certificate of Registration, or an official copy, must be displayed at every business outlet.
Penalties for getting it wrong
Failing to register when you should is an offence. TAJ's GCT guide sets the penalty at $200 for each complete month unregistered for someone liable as a Registered Person, and $5,000 for an individual or $10,000 for a company liable as a Registered Taxpayer, plus interest of 2.5% a month on the tax for the unregistered period. Returns or payments made after the last working day are treated as late and attract penalties and interest; TAJ does not publish the current amounts for GCT on its website.