GCT rate and registration threshold in Jamaica
When a Jamaican business must register for General Consumption Tax and what to put on its invoices.
General Consumption Tax (GCT) is Jamaica's sales tax, administered by Tax Administration Jamaica (TAJ). Since 1 April 2025 a business must register when its taxable supplies reach J$15,000,000 over 12 months, or an average of J$1,250,000 a month for a shorter period. The standard rate is 16.5% according to Tax Administration Jamaica, with different rates for some sectors: 25% for telephone services and 10% for tourism services. Confirm the current rate for your goods or services on the TAJ website before you invoice.
- Registration threshold: J$15,000,000 of supplies in 12 months (from 1 April 2025).
- Below the threshold you do not charge GCT unless you register voluntarily.
- Some goods and services carry other rates or are zero-rated or exempt.
- Once registered, GCT is charged on each taxable invoice.
How it works
Add up your taxable supplies for the last 12 months to see whether you are near the J$15 million threshold.
If you must register, obtain a Business TRN first, then apply for GCT registration with TAJ.
Set the GCT rate per invoice line: standard, zero-rated or exempt, according to what you sell.
Show the GCT amount separately from the price and state the total payable.
Save each invoice as a PDF and file your GCT return with TAJ yourself.
Legal framework
- General Consumption Tax Act (Jamaica).
- Tax Administration Jamaica: General Consumption Tax (jamaicatax.gov.jm).
- Jamaica Information Service: GCT exemption threshold for MSMEs increased to $15 million.
- PwC Worldwide Tax Summaries: Jamaica, other taxes.
Frequently asked questions
What is the GCT registration threshold in Jamaica?
J$15,000,000 of supplies over a 12-month period, or an average of J$1,250,000 a month for a shorter period, from 1 April 2025.
Can I register for GCT below the threshold?
Voluntary registration exists. Ask TAJ or an accountant whether it suits your business.
Does 4invoices file GCT returns or connect to TAJ?
4invoices creates invoices with a tax rate per line, supports any currency with an exchange rate, and downloads a PDF. It does not connect to Tax Administration Jamaica, file GCT returns, verify TRNs or keep legally validated archives. The 6-month free trial needs no card.