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GCT calculator Jamaica

General Consumption Tax (GCT) is Jamaica's tax on goods and services. Most items carry the standard rate of 15%.

Enter a price to add GCT to it, or a price that already includes GCT to see how much of it is tax.

How it's calculated

Adding GCT: price × 15% = GCT. Price plus GCT = total.
Taking GCT out: total ÷ (1 + 15%) = price before GCT. The difference is the GCT.

An example

J$10,000 plus GCT at 15% is J$11,500. A receipt for J$11,500 includes J$1,500 of GCT.

Frequently asked questions

What is the GCT rate in Jamaica?

The standard rate is 15%, in force since 1 April 2020. Some supplies have other rates, and some are zero-rated or exempt.

What is the difference between zero-rated and exempt?

Neither carries GCT on the sale. A business selling zero-rated goods can still claim back the GCT it paid on its purchases. A business selling exempt goods cannot.

What was the GCT rate before?

16.5%, from June 2012 until the cut to 15% in April 2020.

Key terms

GCT: General Consumption Tax, charged by registered taxpayers on the goods and services they supply.
Input tax credit: The GCT a registered business paid on its purchases, which it can set against the GCT it charges.

The same calculation in other countries

Up-to-date official data

Data checked against the official source on 24 October 2026.

We check the official sources automatically, every day.

Tax Administration JamaicaGeneral Consumption Tax: history of the standard rate

See all sources

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