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Government of Jamaica

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Government of Jamaica

Tax Policy & Reform

The Ministry of Finance and the Public Service is charged with the collecting, allocating and administering of the public revenues in the interest of the country’s economic development.

The Government of Jamaica in collaboration with its multilateral partners have committed to a broader tax reform to be implemented over the medium term.

Historically, the tax system has been characterised by narrow tax bases, distortionary waivers and non-standard incentives which assisted in creating an inequitable tax system with declining revenues (i.e. fiscal deficit). The reform initiatives will seek to broaden the taxable base, reduce tax rates and promote tax equity and economic growth in the economy, within the context of the Economic Reform Programme.

Additionally, the reform will seek to simplify the tax system by promoting efficiency in Tax Administration Jamaica (TAJ) and the Jamaica Customs Agency (JCA) and the ease of doing business in Jamaica.

Tax Documentation

The Property Tax (Amendment of Schedule) Order 2017

The Stamp Duty Regulation Order 2013

The Fiscal Incentives Act, 2013 (Miscellaneous Provisions)

The Charities Act, 2013

The Customs Act. Customs Tariff (Revision) (Amendment) Resolution 2013

The Income Tax Relief (Large-scale Projects and Pioneer Industries) Act 2013

Tax Arrears Write-Off. The Tax Collection (Amendment) Act 2013

The Property Tax (Amendment of Schedule) Order 2017

The Stamp Duty Regulation Order 2013

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Tax Policy & Reform

Tax Policy

Tax Reform

Tax Policy

The Tax Collection (Amendment) Act, 2013

The Tax Collection (Write-Off) Regulations, 2013

The Tax Collection (Write-Off) (Amendment) Regulations, 2018

The Tax Collection (Approved Write-Off) Order, 2021

Country-specific Costs of Implementing the WHO FCTC Tobacco Control Policies and Potential Financing Sources

The Property Tax (Amendment of Schedule) Order 2017

The Stamp Duty Regulation Order 2013

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Tax Reform

Tax Reform

The reform will seek to simplify the tax system by promoting efficiency.

Environmental Protection Levy - Technical Note

The purpose of this Note is to provide guidance on the imposition of Environmental Protection Levy (the Levy) on the sale of goods manufactured in Jamaica and reimposition on imports from CARICOM.

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