Individual - Significant developments

Last reviewed - 19 August 2020

General consumption tax (GCT)

With effect from 1 April 2020, the standard rate of GCT applicable to the annual turnover threshold was reduced from 16.5% to 15%. 

Mandatory electronic filing 

Tax Administration Jamaica (TAJ) has advised that all individual income tax returns are mandated to be filed electronically using its online tax portal.  This measure took effect on 1 January 2020.