Jamaica VAT / Sales Tax
Detailed vat / sales tax rates and rules for Jamaica in 2026.
VAT / Sales TaxJMD
Jamaica levies a 15% General Consumption Tax (GCT) on most goods and services. Basic food items, medicines, agricultural inputs, and exports are zero-rated. Financial services, education, and health services are exempt. Monthly GCT returns are required.
Standard Rate
15%
Registration Threshold
Annual turnover exceeding JMD 10 million
Reduced Rates
0% — Basic food items, medicines, exports, educational materials, agricultural inputs
How Jamaica VAT / Sales Tax compares
Jamaica’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and North America’s regional average of 10.4%.
Jamaica
15%
North America average
10.4%
Global average
13.7%
