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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:

• NIS 2.5% of gross income (up to a maximum gross income of $1.5 MN)
• NHT 2% of gross income
• Education tax 2.25% on income after NIS (and pension if applied)
• Income tax 25% of taxable income (i.e., income after NIS, NHT, Education tax, and tax exemption threshold)

Sales tax that applies in Jamaica is the general consumption tax (GCT). The standard rate is 16.5%; otherwise these rates apply:

• Exempt - i.e., no GCT; e.g., computers
• 0% - i.e., zero rated, e.g., books, travel tickets, fresh fruits, sports goods
• 10% - i.e., transactions in tourism businesses (hotels, attractions etc.)
• 25% - charges for telephone calls

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.