GCT Calculator in Jamaica

Jamaica calls its value-added consumption tax General Consumption Tax (GCT). The standard rate is 15%, effective from 1 April 2020. Specified tourism activities currently use 10%; the Government has announced that this rate will rise to 15% on 1 April 2027. Qualifying supplies may instead be zero-rated or exempt under the GCT Act.

GCT is charged through the production and distribution chain. Zero-rated and exempt supplies have different input-tax consequences, so a percentage alone does not determine the treatment.

On J$1,000 before tax, standard GCT is J$150 and the total is J$1,150. A qualifying tourism supply at 10% would total J$1,100.

Special Consumption Tax (SCT) can apply separately to prescribed products. From 1 May 2026, Jamaica applies SCT of J$0.22 per gram of added sugar to covered non-alcoholic sweetened beverages. Imports can also attract customs duty, SCT and the Environmental Protection Levy. This calculator only adds or removes the selected percentage; it does not calculate those charges or decide zero-rating, exemption, registration or input credits. The result is orientative, not personalised tax advice.

Fiscal content reviewed on 10 July 2026.

• Ministry of Finance: standard GCT reduced to 15% from 1 April 2020
• Jamaica Information Service: current tourism rate and scheduled 2027 change
• Jamaica Information Service: sweetened-beverage SCT from 1 May 2026
• Tax Administration Jamaica: GCT operation, zero rating and exemptions