GCT Calculator
Add GCT to a net price, or extract GCT from a gross price. The default is the standard 15%. Change it for tourism (10%) or telephone services (25%).
Indicative only. Confirm the rate for your goods or services with TAJ. It is not tax advice. Need help with GCT registration? Talk to us.
About Jamaican GCT
General Consumption Tax (GCT) is the value-added tax applied to most goods and services in Jamaica. The current standard rate is 15%. Tourism-related services are taxed at 10%, rising to 15% from 1 April 2027. Telephone services, handsets and phone cards are taxed at 25%.
Zero-rated or exempt?
Both mean no GCT is charged on the sale. The difference is the GCT you pay on your own costs. A business selling zero-rated supplies can claim that GCT back. A business selling exempt supplies cannot.
When do I have to register?
From 1 April 2025 you must register for GCT once your taxable supplies exceed JMD 15,000,000 in a 12-month period (up from JMD 10,000,000). Primax handles GCT registration end-to-end.