Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 15% | 10% | 25%, zero-rated and exempt |
The local name for VAT in Jamaica is General Consumption Tax (GCT).
There are basically 3 VAT rates in Jamaica:
- Standard VAT rate is 15%
- Reduced VAT rate is 10%
- Other VAT rate is 25%
Recent developments
For more information about (recent) rate change developments in Jamaica, please click HERE.
Standard rate: 15%
This rate applies for all transactions that take place in Jamaica, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Reduced rate: 10%
- Certain services provided by certain entities in the tourism sector including the following: hotel, resort cottage, tour operators, water sports
Zero rate (0%)
- Goods purchased and services to a ministry, department of government, a statutory or authority body
- Food produced for schools
Other rate (25%)
- Telecommunication services, including the sale of telephone cards
- Telephone instruments
Exempt supplies of goods and services
- Energy saving devices
- Construction services
- Imported chicken
- Brown sugar
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on October 25, 2021.
