Jamaica VAT registration threshold
Jamaica VAT registration threshold is 15000000 JMD, in force since 1 Apr 2025. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT/GST (GCT) registration becomes compulsory in Jamaica, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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| Current value | 15000000 JMD |
|---|---|
| In force from | 2025-04-01 |
| Official source | Tax Administration Jamaica, General Consumption Tax (official portal page, under the General Consumption Tax Act): 'All persons engaged in a taxable activity are required to apply for registration under the GCT Act'; registration as a Registered Taxpayer turns on the gross value of supplies: 'Effective April 1, 2025, that value of supply is $15,000,000 over a 12-month period or an average of $1,250,000 per month for a shorter period', and 'Where a person is engaged in a mixed activity (taxable and exempt), their exempt supplies must be included when computing the gross value of supplies.' Raised from JMD 10,000,000 (in force since 1 April 2019 per TAJ Technical Advisory of 10 April 2019) by the FY2025/26 revenue measures announced 11 March 2025. |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: gross value of supplies of JMD 15,000,000 over a 12-month period, or an AVERAGE of JMD 1,250,000 per month where the person has operated for a shorter period. Application must be made within 21 days of becoming liable. Distinctive: the threshold test runs on the GROSS value of supplies including EXEMPT supplies for mixed businesses (TAJ, above) - a business with large exempt turnover and little taxable turnover can still be pushed over the line. All persons in a taxable activity must register with TAJ; those under the threshold are 'Registered Persons' who do not charge GCT, while those at/over it become 'Registered Taxpayers' who must charge and account for GCT. Persons below the threshold may voluntarily register as Registered Taxpayers (facilitated by the January 2020 GCT Act amendment) to access input tax credits. NON-ESTABLISHED SUPPLIERS: no non-resident registration regime. Services supplied by a non-resident to a GCT-registered Jamaican business are caught as imported services under the GCT Act's reverse-charge mechanism - the registered RECIPIENT accounts for the GCT (and takes the matching input credit where creditable); the foreign supplier does not register. Supplies by non-residents to Jamaican consumers of services delivered remotely are currently outside any collection mechanism; goods are taxed at the border regardless of the seller. IMPORTED DIGITAL SERVICES: NOT YET LAW. The FY2026/27 revenue measures tabled 12 February 2026 propose extending GCT to digital services and intangibles supplied from abroad and consumed in Jamaica (streaming, e-books, audiobooks, software, app-store purchases), with obligations anticipated for non-resident suppliers/platforms, implementation targeted at the fourth quarter of FY2026/27 and full operation in calendar 2027 - no implementing amendment, registration mechanism or non-resident threshold has been enacted as at 10 August 2026. Do not anticipate it. Traps: (1) The threshold moved 1 April 2025 (10m to 15m) - sources frozen before March 2025, including the still-circulating TAJ Technical Advisory of April 2019 and many summaries, say JMD 10,000,000. (2) Exempt supplies COUNT toward the threshold for mixed activities - the opposite of the Bahamas/Belize/Guyana approach of counting only taxable supplies. (3) 'Registered Person' and 'Registered Taxpayer' are different statuses under the same Act; being registered does not itself mean charging GCT. (4) The monthly-average limb (JMD 1,250,000) catches short-lived or new businesses before any 12-month history exists. (5) The statutory threshold sits in the GCT regulations/prescribed amount machinery, not on the face of the Act - the operative current figure is the one TAJ publishes. (6) The 2026/27 digital-services measure is a budget proposal only; treating streaming/app-store suppliers as registrable in 2026 is wrong.
Get it programmatically
curl https://latamref.dev/v1/jm/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/jm/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/jm/vat-registration-thresholdOther Jamaica series: policy interest rate · General Consumption Tax (GCT) standard rate · National minimum wage (per 40-hour week) · Public holidays · CPI inflation (point-to-point, year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory interest on judgment debts · Personal income tax rates and threshold · Statutory social-insurance contributions
The same figure elsewhere: Mexico · Nicaragua · Panama · Paraguay · Peru · all 22