All workers in Jamaica pay payroll taxes unless they earn below the tax exemption threshold. The tax exemption threshold is reviewed annually and is JMD$557,232 until Jan 2016. Payroll taxes are:
Sales tax that applies in Jamaica is the general consumption tax (GCT). The standard rate is 16.5%; otherwise these rates apply:
The Jamaican government streamlined taxes to be more pro investor through the Productive Input Reliefs scheme by offering concessions to manufacturers for stamp duty, customs duty, GCT, special consumption tax (SCT), and additional stamp duty (ASD). The reform improved Jamaica's ranking in the World Bank's doing-business index up to 64 out of 189 countries.
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