Social Zone Social Zone


Contact Us Contact Us

Customer Care Centre
Toll Free: 1-888-TAX-HELP (local)
Toll Free: 1-888-829-4357
Toll Free: 1-888-GO-JATAX (USA)
Telephone: (876)-902-9463
FAX: (876)-902-9494
Customer Care Centre
Toll Free: 888-TAX-HELP (local)
Toll Free: 888-829-4357
Toll Free: 888-GO-JATAX (USA)
Telephone: (876)-902-9463
FAX: (876)-902-9494

News Releases News Releases

New Minimum Business Tax due June 15

Tax Administration Jamaica (TAJ) is reminding companies and individuals in business that the first payment of $30,000 for the new Minimum Business Tax (MBT) is due by June 15. Payment is 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.

The new requirement for MBT applies to all companies or other corporate bodies incorporated or registered in Jamaica, including overseas companies. Companies which are exempted from the payment of Income Tax or operating under an income tax incentive regime are also liable to pay MBT. In addition, companies making a loss, as well as companies that are dormant are liable to pay the MBT

In the case of individuals, the MBT applies to individuals, including partners, carrying out a trade, vocation or profession, whose annual gross revenue is equal to or over $3M. This does not apply to income from salaries or wages.

It should be noted that registered charities and individuals with gross revenue below $3M are exempt from paying the Minimum Business Tax.

Taxpayers are reminded that their 2nd quarter estimated income tax is also to be paid by June 15. It should be noted that the MBT does not replace the obligation for paying estimated income tax and therefore both payments are due.

Payments for the MBT and the quarterly estimated income tax may be made up to June 16 as the due date falls on the weekend.

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


GART Rates 

Tax Tips Tax Tips

Tax Reminder: Sign up for TAX REM - to get text reminders about Motor Vehicle Registration and Certificate of Fitness expiry dates.

Motorists: You may renew your Driver’s Licence up to 30 days before your birthday.

Saturday Opening: The Portmore Tax Office opens on Saturdays 10:00am to 4:00pm.

Avoid the rush: To avoid the rush, DON’T wait until the busy month end to make tax payments or fees.

Electronic Drop Boxes: Cheque payments may be made using electronic drop boxes located at main tax offices.

Save Time! Why wait inline? File and pay GCT online.