Learn / For businesses
GCT: when you must register
Last checked 29 September 2026
In short
- You must register for GCT once your taxable sales reach the registration threshold, currently J$15 million a year.
- The standard rate is 15%. Some goods and services are zero-rated or exempt.
- Registered businesses file a GCT return every month, due by the last working day of the following month, and must file online.
1. The threshold
General Consumption Tax (GCT) is Jamaica's tax on goods and services. A business must register with Tax Administration Jamaica (TAJ) once its taxable sales reach the registration threshold, currently J$15 million a year.
Keep an eye on your sales over the last twelve months. If you are getting close, it is time to prepare. Operate shows your running total and reminds you as you approach the threshold.
Some businesses register before they reach the threshold, for example if they buy a lot of taxable supplies and sell mainly to other registered businesses. Talk to your accountant or adviser before deciding.
2. Rates
| Type of supply | What it means |
|---|---|
| Standard rated | GCT charged at 15%. Most goods and services. |
| Zero-rated | GCT charged at 0%, and you can usually still claim back GCT on your costs. |
| Exempt | No GCT charged, and no claim back on related costs. |
| Tourism activities | Some tourism activities have their own rate. Check the current rate with TAJ. |
3. After you register
Charge GCT on your invoices
Show your TRN and GCT registration details on invoices.
Keep records of GCT you pay
GCT on business costs can usually be set against the GCT you charge.
File every month
A return is due each month by the last working day of the following month, even in a month with no sales. GCT registrants must file online.
4. Why it matters for growth
Funders, government buyers and many programmes ask for a Tax Compliance Certificate (TCC). Missing returns or unpaid tax can stop you getting one. Filing on time keeps that door open.
Operate works out the figures for your return from your sales and costs for you to check. You submit the return to TAJ yourself.
This guide is general information, not advice. Rules and figures change, so check the current position with the relevant authority or a qualified adviser.