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Acquire GCT Certificate

The General Consumption Tax (GCT) is a value added tax which is applied on the value of goods and services at each stage in the production and distribution chain. It is a tax on consumption and is included in the final price the consumer pays for goods and services.

The General Consumption Tax Act requires most businesses in Jamaica to:

  • Register with Tax Administration Jamaica (TAJ).
  • Charge and collect tax at 16.5% on all the standard-rated goods and services they supply.
  • Calculate for each taxable period net tax due/creditable and file GCT returns.
  • Remit the net GCT collected to the Collector of Taxes (Tax Administration Jamaica) within 30 days or, in some cases 15 days following the end of each taxable period, or in other cases, at the direction of the Commissioner General.

To learn more about acquiring a GCT certificate, see the business process guideline below.

How to acquire a GCT Certificate

The Process
Process Quick Tips

  1. Businesses that are exempt will not collect GCT but will pay GCT on purchases of taxable goods and services and not be eligible for credit.
  2. If a business operates from two or more locations, it must inform TAJ of this at the time of application for registration and it will be issued with the required number of official copies of certificates.
  1. If a Registered Taxpayer does not display the certificate or official copies of the certificate, or if any person displays a Certificate of Registration not issued by the Department, an offense is committed under the GCT Act.
  1. The 3-month Temporary Certificate will not be produced until the time at which taxable activity commences.

For more information on this process visit the TAJ at