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GCT Guide

Jamaica GCT Calculator & Guide 2026

Everything you need to know about General Consumption Tax in Jamaica — rates, registration, filing, and computation.

GCT Calculator

Add or remove GCT from any amount

Before GCT

J$100,000

GCT (15%)

J$15,000

Total

J$115,000

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Jamaica GCT Rates 2025/2026

Jamaica's General Consumption Tax applies at different rates depending on the type of supply. The standard rate is 15%, with higher rates for telecom and reduced rates for tourism.

CategoryRateExamples
Standard goods & services15%Most retail, professional services, construction
Telephone services25%Mobile, landline, internet services
Tourism services10%Accommodation, tours, attraction fees
Zero-rated supplies0%Exports, basic food items, prescription drugs
Exempt suppliesExemptFinancial services, medical, education, residential rent

GCT Filing Deadlines & Registration

PeriodDue DateWho
Monthly filers25th of the following monthAnnual turnover > J$15M
Bi-monthly filers25th of the month after the periodAnnual turnover < J$15M
Registration thresholdJ$15,000,000 annual taxable suppliesMandatory registration

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Supports all GCT rates including standard, telecom, and tourism

GCT Frequently Asked Questions

When must I register for GCT in Jamaica?
You must register for GCT if your annual taxable supplies exceed J$15,000,000 (approximately US$97,000). This is tracked on a rolling 12-month basis. Voluntary registration is available for businesses below this threshold that wish to reclaim input GCT.
What is the difference between input GCT and output GCT?
Output GCT is the tax you charge on your sales. Input GCT is the tax you pay on business purchases. Your GCT liability is the difference: Output GCT minus Input GCT. If input exceeds output, you may be entitled to a refund.
Which GCT form do I file?
Registered GCT taxpayers file the GCT 4A (General Consumption Tax Return). This form captures your total supplies, zero-rated and exempt supplies, input tax credits, and the net GCT payable or refundable.
What happens if I file GCT late?
Late filing attracts a penalty of J$5,000 per month (or part thereof). Late payment incurs interest at the prescribed rate on the outstanding balance. Both penalties apply simultaneously.

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