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GCT Calculator Jamaica

Got a price before tax and need the total? Or a tax-included price and need the base? Type the number and toggle between the two.

Updated 2026Add or extract

Calculation Mode

J$

GCT rate: 15%, the standard rate for GCT-registered businesses.

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Enter an amount above to see the GCT breakdown

What is GCT?

General Consumption Tax (GCT) is Jamaica's equivalent of VAT. The standard rate is 15%, applicable to most goods and services sold by GCT-registered businesses (those with annual turnover above J$15 million, as of April 2025).

GCT-registered suppliers charge 15% on their taxable supplies and remit the collected tax to Tax Administration Jamaica (TAJ).

GCT Registration Threshold

J$15M

Businesses with annual gross turnover exceeding J$15 million must register for GCT with TAJ. (Threshold increased from J$10M effective April 2025.)

Voluntary registration is also available below this threshold.

Special / Zero Rates

Standard rate (most goods & services)15%
Telephone services & phone handsets25%
Tourism sector (hotels & resorts)~10%
Residential electricity (from May 2025)7%
Exports of goods & services0%
Basic food items, medicine, educationExempt

This calculator is for guidance only. GCT-registered businesses must keep proper records and file monthly/quarterly returns with TAJ. Consult a tax professional for specific advice.

When to use the GCT calculator

Use this when you need to add Jamaica's standard 15% General Consumption Tax to a price, or when a total already includes GCT and you need to separate the base price from the tax portion.

Some goods and services are exempt, zero-rated, or treated differently, so this is a planning tool rather than a final tax ruling.

Checked against official sources where available. Tool results are estimates, so confirm final payments, duties, or eligibility with the relevant agency or provider.

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Standard GCT rate is 15%, confirmed by TAJ. The J$15M registration threshold applies to businesses. These are estimates only.