Commonwealth Trade MSME Exporter Portal

馃嚡馃嚥 Jamaica 路 Category 6 of 9

Tax information: GCT zero-rating and export incentives

Verified 路 5 May 2026

Exported goods and services are zero-rated for General Consumption Tax, and exporters register and file with Tax Administration Jamaica to reclaim input GCT.

Overview

Jamaica's main indirect tax is the General Consumption Tax (GCT), broadly similar to VAT. Exports are treated favourably: goods and services that are exported are zero-rated, meaning you charge 0% GCT on the export sale but can still recover the GCT you paid on inputs used to make the product. To benefit you must be registered for GCT with Tax Administration Jamaica (TAJ), keep proper records that prove the goods actually left the country (customs declaration, transport documents), and file returns through TAJ's eServices portal. Beyond GCT, exporters remain liable for corporate income tax on profits, and specific sectors may access incentives; the exact treatment depends on your activity, so confirm with TAJ or a local accountant. Keeping clean, matched records between your invoices, your customs entries and your GCT returns is what makes zero-rating and any input-tax refund straightforward rather than a dispute.

Key requirements

  1. 1

    Register for GCT

    Register the business for General Consumption Tax with TAJ if your turnover meets the threshold or you want to reclaim input GCT.

  2. 2

    Zero-rate export sales

    Apply 0% GCT to qualifying exported goods and services and keep the evidence that the goods were exported.

  3. 3

    Keep proof of export

    Retain the ASYCUDA declaration and transport documents to support zero-rating and any input-tax claim.

  4. 4

    File returns on time

    Submit GCT and income tax returns through TAJ eServices by the due dates to stay compliant and preserve refunds.

  5. 5

    Confirm sector incentives

    Check with TAJ whether your activity qualifies for any specific export or manufacturing incentive.

Documents you will need

  • GCT registration certificate
  • Taxpayer Registration Number (TRN)
  • Export commercial invoices
  • Customs export declarations as proof of export
  • GCT return filings
  • Input-tax (purchase) invoices