Minimum Business Tax Provisional Order Still in Effect

Tax Administration Jamaica (TAJ) wishes to advise the public that it is the Resolution to confirm the Minimum Business Tax Order with modification which has been withdrawn and not the Order itself. Following consultations with key stakeholders further modifications have been considered since the original Resolution was tabled. As a result a new resolution is to be tabled with the modifications. The MBT Order of April 1, 2014 therefore remains in effect.


Companies and individuals in business are therefore advised that the first payment of $30,000 for the new Minimum Business Tax (MBT) was due and payable on June 15. Outstanding payments are still to be made at any tax office, using a payment advice. The MBT, which was implemented in April 2014, requires persons operating a business to pay a Minimum Business Tax of $60,000 for the year due in two installments on June 15 and September 15.

For further information persons may call the Tax Administration Jamaica Customer Care Centre at 1-888-Tax-Help (1-888-829-4357) or visit the website www.jamaicatax.gov.jm

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