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VAT rates in Jamaica

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.

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