Local Guides
Understanding GCT (General Consumption Tax) for Jamaican Small Businesses
Published May 26, 2026
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Category: Digital Agencies
A small business guide to understanding General Consumption Tax (GCT) rates, thresholds, and registration requirements in Jamaica.
GCT is a value-added tax applied to goods and services in Jamaica. Here is what small businesses need to understand:
Current GCT Rate
The standard GCT rate in Jamaica is 15%. Certain goods and services are zero-rated or tax-exempt.
Registration Threshold
Businesses with gross annual sales exceeding JMD $10 Million must register for GCT and file monthly returns.