- Jamaica’s Tax Administration (TAJ) introduced a special consumption tax of JMD 0.22 per gram of added sweetener on non-alcoholic sweetened beverages, effective 1 May 2026.
- The tax was implemented through amendments to the GCT Act and administered under the Excise Duty Act, following the 2026–2027 Revenue Measures.
- It applies to packaged, ready-to-drink beverages under 0.5% ABV with added sweeteners, including soft drinks, sweetened teas, flavoured waters, energy drinks, and some low-ABV fermented drinks.
- Exemptions include milk, 100% juice without added sweeteners, exports, beverages sweetened at point of sale, and concentrates/syrups/powders for reconstitution.
- Registered manufacturers must tax stock on hand from 1 May 2026; newer registrants must begin from the date their licence is issued.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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