List of Tax Withholding Entities

List of Exempt Government Entites

There are some government entities that by virtue of their Act are exempt from paying GCT.  In most cases the exemption is only on the procurement of goods, while in others it is for both goods and services.  Once their Act allows for an exemption, the entity will continue to benefit from zero-rating.


The following list identifies whether an entity is exempt from paying GCT on Goods or Services or Both:


Jamaica Civil Aviation Authority (goods only)

Jamaica Defence Force (goods and services)

Public Broadcasting Corporation of Jamaica (goods only)


Property Tax Query