Overview

Tax entries --
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Jamaica tax notes

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Income and import tax notes. Replace demo data with official sources.

Tourism Taxes - Tourism Enhancement FEE

Amount USD: $20 USD, Amount JMD: 0 JMD

Tourism Enhancement Fee charged on international arrivals at airports and ports where the trip originates outside Jamaica; supports tourism sector infrastructure and services.

Source: Tourism Enhancement Act (statute)

Tourism Taxes - Departure TAX

Amount USD: $35 USD, Amount JMD: 0 JMD

Departure tax charged on passengers leaving Jamaica by air; commonly included in airline ticket price.

Source: Tourist departure tax details

Tourism Taxes - Guest Accommodation Room TAX

Amount USD: $0 USD, Amount JMD: 0 JMD

Guest Accommodation Room Tax (GART) levied on occupied hotel/guest accommodation rooms based on property category, room count, and occupancy.

Source: Guest Accommodation Room Tax (GART) order

Consumption Taxes - VAT OR Sales TAX

Standard Rate Percent: 17.5%, Reduced Rate Percent: 10%

General Consumption Tax (GCT), Jamaica’s principal indirect tax on goods and services, applies broadly including many tourism-related services. A reduced rate applies to hotel accommodation and direct tourism services.

Source: KPMG Jamaica indirect tax rates

Customs AND Duty Free

Duty Free Allowance USD: $0 USD

Visitors may bring personal goods into Jamaica subject to customs duties and taxes; allowances and specific exemptions apply under Jamaica Customs regulations.

Source: Jamaica Customs duty and allowances

Customs AND Imports

Reference note

Imported goods are subject to customs duties and General Consumption Tax (GCT) at import; rates vary by classification and value under the Jamaica Customs Tariff.

Source: Jamaica Customs – Imports and duties overview

Primary sources: Jamaica – Economy overview, Tourism Enhancement Act (statute). Full dataset: taxes.json.

Country brief context

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