GCT zero-rating for exports and services in Jamaica
How to invoice overseas customers in JMD or USD and when GCT is charged at 0%.
Under the GCT Act, exported goods and exported services are zero-rated. TAJ describes exported services as services supplied to a non-resident where the benefit is not realised in Jamaica. Zero-rated means GCT is charged at 0%, and a registered supplier can still claim input tax credits. Keep evidence, such as customs export documents or proof of the overseas customer, because TAJ may ask for it.
- Exported goods: zero-rated with the customs export evidence.
- Exported services: zero-rated when supplied to a non-resident and the benefit is not realised in Jamaica.
- A zero-rated invoice still shows the 0% rate.
- Input tax on related costs can be claimed by a registered supplier.
How it works
Confirm the customer is non-resident and where the benefit of the service is realised.
Set the tax rate on the invoice line to 0%.
Choose the invoice currency, for example USD, and record the exchange rate to JMD on the invoice date.
Show the customer's name and country and describe the goods or services clearly.
Keep export documents and the PDF invoice together in case TAJ asks.
Legal framework
- General Consumption Tax Act (Jamaica), zero-rated supplies.
- Tax Administration Jamaica: General Consumption Tax (jamaicatax.gov.jm).
- TAJ Quick Guide to GCT.
Frequently asked questions
Do I charge GCT on services for a foreign client?
Exported services supplied to a non-resident, where the benefit is not realised in Jamaica, are zero-rated. Check your facts with TAJ.
Can I invoice in USD?
Yes, invoicing in another currency is allowed. Record the exchange rate to JMD for your books.
Does 4invoices decide if a supply is zero-rated?
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. You choose the rate on each line.