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An official website of the Government of Jamaica
Tax Administration Jamaica

Forms & publications

100 current forms and 259 publications — bulletins, practice notes, newsletters and reports — with the version date shown so you always know you have the right one. 139 prior-year versions remain on the TAJ forms pages.

Current forms and publications
CodeDocumentTypeSubjectFileUpdated
—ARS ApplicationFormsApproved Retirement SchemePDF · 417 KBJul 2025
—ARS TemplateFormsApproved Retirement SchemeXLSX · 22 KBJul 2025
AT01AT01 - Declaration of Assets (Specified Bodies)FormsAsset TaxPDF · 957 KBJul 2018
AT02AT02 - Declaration of Assets (Specified Regulated Entities)FormsAsset TaxPDF · 371 KBMay 2018
BT01BT01FormsBetting Gaming and LotteriesPDF · 107 KBSept 2016
BT02BT02FormsBetting Gaming and LotteriesPDF · 139 KBSept 2016
BT03BT03FormsBetting Gaming and LotteriesPDF · 57 KBSept 2016
BT04BT04FormsBetting Gaming and LotteriesPDF · 56 KBSept 2016
BT05BT05FormsBetting Gaming and LotteriesPDF · 147 KBSept 2016
BT06BT06FormsBetting Gaming and LotteriesPDF · 76 KBSept 2016
GT01GT01FormsBetting Gaming and LotteriesPDF · 353 KBJan 2017
LT01LT011 earlier version availableFormsBetting Gaming and LotteriesPDF · 340 KBJan 2018
—Payment AdviceFormsBetting Gaming and LotteriesFILE · 52 KBJan 2018
—Template Upload RulesFormsBetting Gaming and LotteriesPDF · 199 KBJan 2017
—Upload Template(MS Excel Document)FormsBetting Gaming and LotteriesFILE · 491 KBJan 2017
—Client Information FormFormsClient InformationPDF · 1.3 MBFeb 2015
CL01CL01FormsContractor's LevyPDF · 91 KBSept 2016
—Customer Contact FormFormsCustomer ContactPDF · 63 KBDec 2014
AT01Form AT01 - Declaration Of Asset For Specified BodiesFormsDeclaration of AssetsPDF · 62 KBFeb 2015
DB01DB01FormsDirect BankingPDF · 166 KBFeb 2023
DB02DB02FormsDirect BankingPDF · 165 KBFeb 2023
ET01ET01 - Self-employed Person's Annual ReturnFormsEducation TaxPDF · 93 KBDec 2014
ET02Form ET02 - Employer’s Annual Return For Individuals (Self-employed)FormsEducation TaxPDF · 108 KBJan 2015
ET03Form ET03 - EMPLOYER’S ANNUAL RETURN organizationsFormsEducation TaxPDF · 113 KBJan 2015
S04S04FormsEducation TaxPDF · 264 KBJan 2015
—Environmental LevyFormsEnvironmental LevyPDF · 116 KBOct 2015
FORM1Form 1 - Application For GCT RegistrationFormsGeneral Consumption TaxPDF · 97 KBJan 2015
FORM4AForm 4A(effective June 2025)4 earlier versions availableFormsGeneral Consumption TaxPDF · 623 KBJun 2025
FORM4CForm 4C(effective January 2015)1 earlier version availableFormsGeneral Consumption TaxPDF · 176 KBFeb 2015
FORM4DForm 4D(effective January 2015)4 earlier versions availableFormsGeneral Consumption TaxPDF · 175 KBFeb 2015
FORM4EForm 4E(effective January 2015)2 earlier versions availableFormsGeneral Consumption TaxPDF · 256 KBJul 2016
FORM4GForm 4G(effective January 2015)FormsGeneral Consumption TaxPDF · 185 KBFeb 2015
FORM4HForm 4H(e-fillable)FormsGeneral Consumption TaxPDF · 262 KBDec 2020
GCTDApplication For GCT DefermentFormsGeneral Consumption TaxPDF · 1001 KBAug 2024
—Deferment Excel TemplateFormsGeneral Consumption TaxXLSX · 12 KBAug 2024
FORMAPractice Note-Tax Free Traveling AllowanceFormsIncome TaxFILE · 193 KBAug 2017
FORMBPractice Note-Tax Free Traveling AllowanceFormsIncome TaxPDF · 99 KBAug 2017
IT02Form IT02 - Return Of Income And Tax Payable - [Organisations (Bodies Corporate)](2023 fillable)20 earlier versions availableFormsIncome TaxPDF · 787 KBMay 2025
IT03Form IT03 - Return Of Income And Tax Payable - [Organisations (Unincorporated Bodies Other Than Life Assurance)](2023)18 earlier versions availableFormsIncome TaxPDF · 659 KBFeb 2024
IT04Form IT04 - Return Of Income And Tax Payable - [Organisations (Life Assurance)](2021)12 earlier versions availableFormsIncome TaxPDF · 707 KBFeb 2022
IT05Form IT05 - Return Of Income And Tax Payable - [Individuals (PAYE, Pensioners Etc.)](2023 onwards)14 earlier versions availableFormsIncome TaxPDF · 761 KBJan 2025
IT06Income Tax Schedules for Form IT06 - EMPLOYERS ANNUAL RETURN - [PAY AS YOU EARN (INCOME TAX)]1 earlier version availableFormsIncome TaxPDF · 158 KBJan 2015
IT07Not for use by Self-Employed Persons(2022)7 earlier versions availableFormsIncome TaxPDF · 446 KBFeb 2023
IT09Not for use by Self-Employed PersonsFormsIncome TaxPDF · 108 KBFeb 2015
IT12Form IT12 - Annual Return Of Registered Charitable Organizations(2022)13 earlier versions availableFormsIncome TaxPDF · 967 KBMay 2022
—Income Tax Schedule 3FormsIncome TaxPDF · 758 KBMar 2022
F1Form F1 & F3 - Application for Driver's Licence (Private & Motor Cycle Driver's Licence)FormsMotor Veh. & Driver's LicencePDF · 98 KBMay 2016
F2Form F2-F4-F6 - Application for General Driver's LicenceFormsMotor Veh. & Driver's LicencePDF · 66 KBMay 2016
F5Form F5 - Private Driver's and Motor Cycle Driver's Declaration of Physical FitnessFormsMotor Veh. & Driver's LicencePDF · 96 KBMay 2016
F7Form F7 - Application for Driver's Licence Transaction(s)FormsMotor Veh. & Driver's LicencePDF · 129 KBAug 2026
MV01MV01 - Application for Motor Vehicle Transaction(s)FormsMotor Veh. & Driver's LicencePDF · 604 KBSept 2022
—Application for International Driving PermitFormsMotor Veh. & Driver's LicencePDF · 207 KBMay 2017
—Application for Substitute Driver's LicenceFormsMotor Veh. & Driver's LicencePDF · 209 KBOct 2020
—Medical Certificate FormFormsMotor Veh. & Driver's LicencePDF · 120 KBMay 2023
—Provisional Driver's LicenceFormsMotor Veh. & Driver's LicencePDF · 18 KBJan 2020
—Electronic Filing Account RegistrationFormsOnline RegistrationPDF · 101 KBJan 2015
—Payment AdviceFormsPayment AdvicePDF · 49 KBSept 2016
P45P45 Form1 earlier version availableFormsPayrollPDF · 610 KBApr 2020
S01S01 - Employers Monthly Remittance Payroll Deductions(for March 2020 and subsequeuent months)2 earlier versions availableFormsPayrollPDF · 465 KBApr 2020
S02S02 - EMPLOYERS ANNUAL RETURN (with Schedule)7 earlier versions availableFormsPayrollPDF · 1.3 MBFeb 2022
—Application For Permitted Accounting PeriodFormsPermitted Accounting PeriodPDF · 132 KBOct 2021
—Application For Derating In Respect Of Agricultural LandFormsProperty TaxPDF · 222 KBJan 2015
—Declaration Of ValueFormsProperty TaxPDF · 89 KBApr 2017
—Land Valuation Notice Of ObjectionFormsProperty TaxPDF · 244 KBApr 2017
—Property Tax Special Discretionary Relief Application FormFormsProperty TaxPDF · 93 KBApr 2017
RT01Form RT01 - Guest Accommodation Room TaxFormsRoom TaxPDF · 69 KBJan 2015
—School Visit RequestFormsSchool Visit RequestPDF · 351 KBJan 2015
—Seized Assets FormFormsSeized AssetsPDF · 1.8 MBJan 2015
S04Form S04a(2024 onward)25 earlier versions availableFormsSelf-Employed StatutoryPDF · 643 KBJan 2025
—Income Tax Schedule 11 earlier version availableFormsSelf-Employed StatutoryPDF · 398 KBFeb 2021
—Income Tax Schedule 2FormsSelf-Employed StatutoryPDF · 454 KBJan 2026
—Income Tax Schedule 4FormsSelf-Employed StatutoryPDF · 22 KBMar 2021
—Income Tax Schedule 71 earlier version availableFormsSelf-Employed StatutoryPDF · 654 KBFeb 2025
—Income Tax Schedule 8FormsSelf-Employed StatutoryPDF · 193 KBJun 2023
FORM1Form1 Stamping RequisitionFormsStamp Duty and Transfer TaxPDF · 172 KBDec 2016
FORM2Form2 Return Pursuant to Section 20 of The Transfer Tax Act 1971FormsStamp Duty and Transfer TaxPDF · 489 KBSept 2023
FORM3Form3 Return Pursuant to Section 21 of The Transfer Tax Act 1971FormsStamp Duty and Transfer TaxPDF · 292 KBSept 2023
SD01SD01FormsStamp Duty and Transfer TaxFILE · 160 KBOct 2016
SD02SD02FormsStamp Duty and Transfer TaxPDF · 199 KBSept 2016
—Revenue AffidavitFormsStamp Duty and Transfer TaxPDF · 190 KBApr 2018
—Submit Stamp Duty and Transfer Tax Documents OnlineFormsStamp Duty and Transfer TaxPDF · 1.4 MBSept 2016
FORM1Form 1 - Application For Taxpayer Registration Number (Individuals)1 earlier version availableFormsTRNPDF · 216 KBSept 2016
FORM2Form 2 - Application For Taxpayer Registration (Organizations)1 earlier version availableFormsTRNPDF · 214 KBMay 2017
TRNTRN Supplemental Information (Individuals)3 earlier versions availableFormsTRNPDF · 55 KBJan 2015
—Declaration for Certifying OfficialFormsTRNPDF · 11 KBJan 2015
—Request for Deregistration of Taxpayer Reminder ServiceFormsTax ReminderFILE · 487 KBJan 2015
—Request for Taxpayer Reminder ServiceFormsTax ReminderPDF · 129 KBJan 2015
TCCTax Compliance Certificate Application Form (TCC)FormsTaxpayer Compliance CertificatePDF · 88 KBJan 2015
TB01TB01FormsTrade and Business LicencePDF · 25 KBSept 2016
—Travelling Allowance Upload Template (Excel Format)(hyperlinked to template)FormsTravelling AllowanceXLSX · 52 KBAug 2020
CL01CL01FormsWithholding TaxPDF · 112 KBSept 2016
IT08IT08FormsWithholding TaxPDF · 98 KBSept 2016
IT10IT10FormsWithholding TaxFILE · 176 KBSept 2017
IT13IT13FormsWithholding TaxPDF · 201 KBSept 2017
IT14IT14FormsWithholding TaxPDF · 183 KBSept 2017
—Identify Error from "WTH Tax Certificates Greater than 500 records" Certificate RequestsFormsWithholding TaxPDF · 642 KBOct 2023
—Income Tax Withholding CertificateFormsWithholding TaxPDF · 113 KBDec 2016
—Income Tax Withholding ReturnFormsWithholding TaxPDF · 423 KBMay 2015
—Withholding Tax Certificate Excel Upload RulesFormsWithholding TaxPDF · 562 KBNov 2024
—Withholding Tax Certificate Upload TemplateFormsWithholding TaxXLSX · 563 KBNov 2024
—Betting, Gaming and Lotteries BrochureOther publicationsBetting Gaming and LotteriesPDF · 490 KBSept 2016
—Capital Allowance RegimeOther publicationsCapital AllowancePDF · 774 KBJan 2026
—Capital Allowance - Tourism SectorOther publicationsCapital AllowancePDF · 687 KBMar 2015
—(A) Before Janauary 01, 2014Other publicationsCapital AllowancePDF · 265 KBMar 2015
—(B) As of January 01, 2014Other publicationsCapital AllowancePDF · 451 KBJul 2015
—(C) As of January 1, 2025 – December 31, 2026Other publicationsCapital AllowancePDF · 595 KBJan 2026
—Get The Facts On Capital AllowanceOther publicationsCapital AllowancePDF · 805 KBApr 2015
—Accelerated Capital AllowanceOther publicationsCapital AllowancePDF · 368 KBFeb 2026
—Charities DocumentOther publicationsCharitiesPDF · 3.6 MBSept 2017
—Direct Funds Transfer (brochure)Other publicationsDirect Funds TransferPDF · 1.1 MBFeb 2024
—Final Advertorial DFTOther publicationsDirect Funds TransferPDF · 266 KBJun 2021
—How to Generate a Direct Funds Transfer (DFT) NumberOther publicationsDirect Funds TransferPDF · 1022 KBNov 2020
—How to Generate and Print ReceiptsOther publicationsDirect Funds TransferPDF · 879 KBApr 2022
—Use RAiS eServicesOther publicationsDirect Funds TransferPDF · 1.1 MBOct 2017
—Customer Advisory 1Other publicationsDirect Funds TransferPDF · 137 KBJan 2021
—Education TaxOther publicationsEducation TaxPDF · 196 KBFeb 2018
—Paying and Filing OnlineOther publicationseServicesPDF · 1.4 MBJul 2022
—Moving From a Repealed Incentive Law to a New Fiscal Incentives RegimeOther publicationsFiscal IncentivesPDF · 541 KBFeb 2015
—Capital Allowance RegimeOther publicationsFiscal IncentivesPDF · 740 KBFeb 2015
—Employment Tax CreditOther publicationsFiscal IncentivesPDF · 872 KBFeb 2015
—Incentive LegislationOther publicationsFiscal IncentivesPDF · 391 KBFeb 2015
—Treatment of Tax LossesOther publicationsFiscal IncentivesPDF · 487 KBJan 2016
—Flat Tax for Transport OperatorsOther publicationsFlat TaxPDF · 1.2 MBFeb 2015
—2009 - 2010 Budget PresentationOther publications—PDF · 96 KBFeb 2015
—Basic Rights and Obligations of the TaxpayerOther publications—PDF · 154 KBFeb 2015
—Capital Allowances (Rates)(up to December 31, 2013)Other publications—PDF · 80 KBFeb 2015
—Capital Allowances Regime(effective to January 1, 2014)Other publications—PDF · 703 KBFeb 2015
—Electronic Drop BoxOther publications—PDF · 78 KBFeb 2015
—Facts on Capital Allowances(up to December 31, 2013)Other publications—PDF—
—First Steps for New BusinessOther publications—PDF · 275 KBFeb 2015
—Good Record KeepingOther publications—PDF · 40 KBFeb 2015
—Tax Administration Customer Care CentreOther publications—PDF—
—Why Pay TaxesOther publications—PDF · 721 KBFeb 2015
—Your Tax OfficesOther publications—PDF · 35 KBFeb 2015
—GCT Quick GuideOther publicationsGeneral Consumption TaxPDF · 463 KBMar 2021
—Filing your Returns Online - Electronic Filing GuideOther publicationsGeneral Consumption TaxPDF · 398 KBApr 2015
—Quick Guide to General Consumption Tax (GCT)Other publicationsGeneral Consumption TaxPDF · 394 KBApr 2015
—Zero Rated and Exempt Goods and ServicesOther publicationsGeneral Consumption TaxPDF · 783 KBJan 2022
—GCT on Government Purchases(Booklet)Other publicationsGeneral Consumption TaxPDF · 688 KBMar 2021
—GCT on Government Purchases(Brochure)Other publicationsGeneral Consumption TaxPDF · 338 KBMar 2021
—Mandatory eFiling of GCT Returns for medium TaxpayersOther publicationsGeneral Consumption TaxPDF · 1.2 MBNov 2016
—Advanced GCTOther publicationsGeneral Consumption TaxPDF · 328 KBMar 2021
—Income Tax and ContractsOther publicationsIncome TaxPDF · 439 KBApr 2019
—Income Tax and Non ResidentsOther publicationsIncome TaxPDF · 165 KBJan 2026
—Income Tax and Pensioners(Amended August 2025)Other publicationsIncome TaxPDF · 178 KBDec 2025
—Income Tax and School Leavers(Updated August 2025)Other publicationsIncome TaxPDF · 169 KBDec 2025
—ncome Tax for Individuals (Businesses)Other publicationsIncome TaxPDF · 884 KBApr 2019
—Income Tax Rates, Thresholds and ExemptionOther publicationsIncome TaxPDF · 149 KBMay 2025
—Notes and Instructions for completion of Returns of Income Tax Payable IT01 - IT05Other publicationsIncome TaxPDF · 148 KBFeb 2015
—Payroll Taxes and Contribution Rates - (Employee/Employer)(Updated April 2025)Other publicationsIncome TaxPDF · 841 KBMay 2025
—Payroll Taxes and Contribution Rates - (Self Employed Business Person)Other publicationsIncome TaxPDF · 99 KBMar 2021
—Payroll Taxes and Contribution Rate - (Pensioners)Other publicationsIncome TaxPDF · 617 KBApr 2019
—Surrendering Licence PlatesOther publicationsMotor Veh. & Driver's LicencePDF · 102 KBJun 2025
—Motor Vehicle & Driver's Licence Fees - brochureOther publicationsMotor Veh. & Driver's LicencePDF · 597 KBFeb 2018
—Driver's - Lost DocumentsOther publicationsMotor Veh. & Driver's LicencePDF · 524 KBSept 2020
—Driver's Licence - Frequently Asked QuestionsOther publicationsMotor Veh. & Driver's LicencePDF · 329 KBMar 2022
—Driver's Licence Photograph FactsOther publicationsMotor Veh. & Driver's LicencePDF · 110 KBFeb 2025
—Motor Vehicle ModificatioOther publicationsMotor Veh. & Driver's LicencePDF · 400 KBJun 2020
—Q & A - Motor Vehicle TransactionsOther publicationsMotor Veh. & Driver's LicencePDF · 418 KBSept 2020
—Q & A - Motor Vehicle Faded PlatesOther publicationsMotor Veh. & Driver's LicencePDF · 101 KBJul 2022
—TAJ/ICAJ Memorandum of Understanding (MOU)Agreements & MOUs—PDF · 137 KBDec 2017
—Tax Administration Jamaica National Compliance Plan 2026-2027Compliance plans—PDF · 2.0 MBAug 2026
—Tax Administration Jamaica National Compliance Plan 2025-2026Compliance plans—PDF · 2.0 MBDec 2025
—Tax Administration Jamaica National Compliance Plan 2024-2025Compliance plans—PDF · 1.7 MBJul 2025
—Tax Administration Jamaica National Compliance Plan 2023-2024Compliance plans—PDF · 1.6 MBAug 2023
—Tax Administration Jamaica National Compliance Plan 2022-2023Compliance plans—PDF · 9.5 MBSept 2022
—Tax Administration Jamaica National Compliance Plan 2021-202Compliance plans—PDF · 686 KBMay 2021
—Tax Administration Jamaica National Compliance Plan 2019-2020Compliance plans—PDF · 4.5 MBDec 2019
—Tax Administration Jamaica National Compliance Plan 2018-2019Compliance plans—PDF · 3.3 MBSept 2018
—Tax Administration Jamaica National Compliance Plan 2017-2018Compliance plans—PDF · 3.1 MBOct 2017
—Tax Administration Jamaica National Compliance Plan 2016-2017Compliance plans—PDF · 9.0 MBNov 2016
—Tax Administration Jamaica National Compliance Plan 2015-2016Compliance plans—PDF · 1.5 MBJun 2015
—Tax Administration Jamaica National Compliance Plan 2015-2016(Presentation Format)Compliance plans—PDF · 1.3 MBJun 2015
—Tax Administration Jamaica - Keeping You Informed - Jul-Sep 2016Newsletters & magazines—PDF · 1.3 MBSept 2016
—Tax Administration Jamaica - Keeping You Informed - Apr- Jun 2016Newsletters & magazines—PDF · 1.6 MBJun 2016
—Tax Administration Jamaica - Keeping You Informed - Jan - Mar 2016Newsletters & magazines—PDF · 2.1 MBFeb 2016
—Tax Administration Jamaica - Keeping You Informed - Oct -Dec 2015Newsletters & magazines—PDF · 2.9 MBNov 2015
—Tax Administration Jamaica - Keeping You Informed - July 2014Newsletters & magazines—PDF · 1.7 MBFeb 2015
—Tax Administration Jamaica - Keeping You Informed - April 2014Newsletters & magazines—PDF · 1.6 MBFeb 2015
—Tax Administration Jamaica - Keeping You Informed - January 2014Newsletters & magazines—PDF · 1.3 MBFeb 2015
—Tax Administration Jamaica - Keeping You Informed - October 2013Newsletters & magazines—PDF · 933 KBFeb 2015
—Tax Administration Jamaica - Keeping You Informed - January 2013Newsletters & magazines—PDF · 1.2 MBFeb 2015
—Tax Administration Jamaica - Keeping You Informed - July 2011Newsletters & magazines—PDF · 1.2 MBFeb 2015
—Tax Administration Jamaica - Keeping You Informed - May 2011Newsletters & magazines—PDF · 1.4 MBFeb 2015
—TAJ Celebrates Jamaica 50Newsletters & magazines—PDF · 5.1 MBFeb 2015
—New Procedure for Employers Monthly Statutory Remittance of Payroll DeductionsOther publicationsPayrollPDF · 174 KBFeb 2015
—Payroll Taxes and Contribution Rates - (Employee/Employer)Other publicationsPayrollPDF · 286 KBDec 2025
—Payroll Taxes and Contribution Rates - (Self Employed Business Person)Other publicationsPayrollPDF · 524 KBFeb 2015
—Payroll Taxes and Contribution Rates - (Self Employed Pensioner)Other publicationsPayrollPDF · 403 KBFeb 2015
—Taxes and ContributionsOther publicationsPayrollPDF · 43 KBFeb 2015
—Employers' GuideOther publicationsPayrollPDF · 543 KBDec 2019
—Meduim Term Socio-Economic Policy Framework 2012-2015Policies—PDF · 5.6 MBFeb 2015
—MSME Entrepreneurship PolicyPolicies—PDF · 1.3 MBFeb 2015
—Garnishment PolicyPolicies—PDF · 549 KBApr 2016
—Contractors LevyPractice notes—PDF · 2.1 MBSept 2022
—Transfer Tax and Developers RebatePractice notes—PDF · 1.4 MBJul 2022
—Minimum Business TaxPractice notes—PDF · 476 KBApr 2017
—Transfer Pricing Agreement [ 2018]Practice notes—PDF · 740 KBJun 2018
—Transfer Pricing [ 2017]Practice notes—PDF · 1.4 MBJul 2017
—Permitted Accounting Period(November 30, 2022)Practice notes—PDF · 2.6 MBMay 2023
—Permitted Accounting Period(September 1, 2021)Practice notes—PDF · 2.0 MBMay 2023
—Tax-Free Travelling Subsistence AllowancesPractice notes—PDF · 6.2 MBFeb 2022
—Approval for Travelling DocumentPractice notes—PDF · 1.2 MBAug 2017
—Property Tax Payments and QueriesOther publicationsProperty TaxPDF · 359 KBMar 2018
—Tax Gap Analysis ReportReports—PDF · 1.0 MBJun 2015
—4 th Quarter Performance Report 2025/2026Reports—PDF · 4.2 MBJul 2026
—2nd Quarter Performance Report 2024/25Reports—PDF · 3.9 MBFeb 2025
—3rd Quarter Report 2022 - 2023Reports—PDF · 3.6 MBMay 2023
—Guest Accommodation Room Tax Frequently Asked Questions BookletOther publicationsRoom TaxPDF · 357 KBFeb 2015
—Stamp Duty & Transfer TaxOther publicationsStamp Duty and Transfer TaxPDF · 39 KBFeb 2015
—Stamp Duty & Transfer Tax (Schedule of Rates)Other publicationsStamp Duty and Transfer TaxPDF · 146 KBNov 2015
—Jamaica - JapanAgreements & MOUs—PDF · 587 KBSept 2020
—Jamaica - CanadaAgreements & MOUs—PDF · 6.0 MBDec 2016
—Jamaica - ChinaAgreements & MOUs—PDF · 5.2 MBDec 2016
—Jamaica - DenmarkAgreements & MOUs—PDF · 6.6 MBDec 2016
—Jamaica - FranceAgreements & MOUs—PDF · 6.1 MBDec 2016
—Jamaica - GermanyAgreements & MOUs—PDF · 5.5 MBDec 2016
—Jamaica - IsraelAgreements & MOUs—PDF · 5.6 MBDec 2016
—Jamaica - ItalyAgreements & MOUs—PDF · 1.6 MBMay 2023
—Jamaica - Kingdom of SpainAgreements & MOUs—PDF · 8.6 MBDec 2016
—Jamaica - MexicoAgreements & MOUs—PDF · 4.3 MBOct 2018
—Jamaica - NorwayAgreements & MOUs—PDF · 6.3 MBDec 2016
—Jamaica - SwedenAgreements & MOUs—PDF · 6.0 MBDec 2016
—Jamaica - SwitzerlandAgreements & MOUs—PDF · 5.6 MBDec 2016
—Jamaica - United KingdomAgreements & MOUs—PDF · 6.0 MBDec 2016
—Jamaica - U.S.AAgreements & MOUs—PDF · 9.1 MBDec 2016
—CaricomAgreements & MOUs—PDF · 4.1 MBDec 2016
—Jamaica - DenmarkAgreements & MOUs—PDF · 2.3 MBNov 2016
—Jamaica - FaroesAgreements & MOUs—PDF · 2.3 MBNov 2016
—Jamaica - GreenlandAgreements & MOUs—PDF · 2.3 MBNov 2016
—Jamaica - IcelandAgreements & MOUs—PDF · 2.4 MBNov 2016
—Jamaica - Republic of FinlandAgreements & MOUs—PDF · 2.1 MBNov 2016
—Jamaica - Republic of South AfricaAgreements & MOUs—PDF · 3.0 MBNov 2016
—Technical Advisory - On Tax Treatment BondsTax bulletins—PDF · 1.7 MBAug 2026
—Technical Advisory - Tax Treatment: Non-Alcoholic Sweetened BeveragesTax bulletins—PDF · 1.6 MBMay 2026
—Technical Advisory - Marine and Aviation InsuranceTax bulletins—PDF · 527 KBMar 2026
—Technical Advisory - Guide Notes Common Reporting Standards(Updated 052026)Tax bulletins—PDF · 1.9 MBMay 2026
—Technical Advisory - Tax-free Emoluments Paid by Employers to Employees Impacted by HurricaneTax bulletins—PDF · 237 KBFeb 2026
—Technical Advisory - Tax Treatment for Microcredit Institutions now regulated by the Bank of JamaicaTax bulletins—PDF · 8.0 MBAug 2025
—Technical Advisory - Increase in Income Tax Threshold April 1, 2025 - December 31, 2028Tax bulletins—PDF · 1.2 MBApr 2025
—Technical Advisory - Tax Credit: Residential Solar Photovoltaic SystemsTax bulletins—PDF · 1.2 MBMar 2025
—Technical Advisory - Increase in the Annual Income Tax Threshold, Pension & Age Exemptions(Updated 16.04.2024)Tax bulletins—PDF · 1.1 MBApr 2024
—Technical Advisory - Tax Implications of IFRS 17Tax bulletins—PDF · 1.2 MBMar 2024
—Technical Advisory - Tax Credit allowed in relation to Motor VehiclesTax bulletins—PDF · 1.1 MBApr 2023
—Determination of Payments as Tax Free Benefits For Work From Home And Remote workTax bulletins—PDF · 1.3 MBMar 2023
—Technical Advisory - General Consumption Tax Treatment of LeasesTax bulletins—PDF · 638 KBMar 2023
—Technical Advisory - Income Tax Treatment of LeasesTax bulletins—PDF · 732 KBMar 2023
—Technical Advisory - Applicability Of ETC To Companies Listed On The Junior Market Of The JSETax bulletins—PDF · 366 KBDec 2022
—Technical AdvisoryTax bulletins—PDF · 1.3 MBAug 2022
—Technical Advisory - Tax Implications Advance Payments/ReceiptsTax bulletins—PDF · 1.6 MBJul 2022
—Technical Advisory - Treatment of Income Tax on DividendTax bulletins—PDF · 245 KBFeb 2022
—Technical Advisory - The Effect of the Deletion of GCT Regulation 14Tax bulletins—PDF · 1.2 MBJan 2022
—Technical Advisory - Guidelines for new rates - Tax-Free Travelling AllowancesTax bulletins—PDF · 585 KBFeb 2022
—Technical Advisory - Accounting for BEST and SET cashTax bulletins—PDF · 1013 KBNov 2021
—Technical Advisory - Treatment of Payment of Current TBL where applicant has OS TBLDTax bulletins—PDF · 860 KBSept 2021
—Technical Advisory - Liability and Refund of Trade and Business LicenceTax bulletins—PDF · 974 KBSept 2021
—Technical Advisory - Corporate Tax CreditTax bulletins—PDF · 199 KBFeb 2021
—Technical Advisory - Revision of Taxable Housing Allowance for Ministers of ReligionTax bulletins—PDF · 1.2 MBDec 2020
—Technical Advisory - Treatment of Covid-19 BEST and SET CASH GRANTTax bulletins—PDF · 2.3 MBDec 2020
—Technical Advisory - Definition of Bread for GCT PurposesTax bulletins—PDF · 621 KBNov 2020
—Technical Advisory - GCT on the Sale of Inedible Cane MolassesTax bulletins—PDF · 700 KBNov 2020
—Technical Advisory - Treatment of COVID-19 Best Cash GrantTax bulletins—PDF · 153 KBJun 2020
—Technical Advisory - Treatment of COVID-19 Cash GrantsTax bulletins—PDF · 190 KBJun 2020
—Technical Advisory - Accounting for General Consumption Tax (GCT) on Imported Services (2020)Tax bulletins—PDF · 236 KBMay 2020
—Technical Advisory - Amendment to the General Consumption Tax (GCT) Threshold April 2019Tax bulletins—PDF · 583 KBMay 2019
—Technical Advisory - Amendment to the Transfer Tax Act 2019Tax bulletins—PDF · 425 KBMay 2019
—Technical Advisory - Amendments to the Assets Tax (Specified Bodies) Act (ATA) 2019Tax bulletins—PDF · 351 KBMay 2019
—Technical Advisory - Variation of the Minimum Business Tax Rate 2019Tax bulletins—PDF · 221 KBMay 2019
—2019.04 - Technical Advisory - Guidelines of New Rates for Travelling Allowance wef June 1, 2019Tax bulletins—PDF · 359 KBApr 2019
—2018.12 - Technical Bulletin - Tax Treatment of Raw Food StuffTax bulletins—PDF · 161 KBDec 2018
—2017.04 - Technical Note - GCT on Group Health Insurance PremiumsTax bulletins—PDF · 358 KBApr 2017
—2017.1 - Withholding Tax Returns Submission for January 2017 due February 14, 2017Tax bulletins—PDF · 455 KBFeb 2017
—2016.04.TRN - TRN Requirements - ESTATESTax bulletins—PDF · 25 KBNov 2016
—2016.02.IT - PAYE RefundsTax bulletins—PDF · 469 KBSept 2016
—2016.01.IT - Increase in Personal Income Tax Threshold and Rate(Revised)Tax bulletins—PDF · 394 KBJun 2016
—2015.12.IT - Application of the New Threshold for Individual Taxpayers Year of Assessment 2016Tax bulletins—PDF · 472 KBJan 2016
—2015.03.IT – Travelling AllowanceTax bulletins—PDF · 367 KBJan 2016
—2015.2.IT - Withhodling Tax on Special ServicesTax bulletins—PDF · 340 KBJun 2019
—2015.2.IT & ET - Income Tax and Education Tax PenaltiesTax bulletins—PDF · 396 KBMar 2015
—2014.13.IT - The Application of the New Threshold for Individual Taxpayers Year of Assessment 2015Tax bulletins—PDF · 465 KBJan 2015
—2014.11.IT - The Application of the New Threshold for Individual Taxpayers Year of Assessment 2013Tax bulletins—PDF · 456 KBFeb 2015
—2014.10.IT - The Application of the New Threshold and the Hotel Gratuity Threshold for individual taxpayers for Year of Assessment 2013Tax bulletins—PDF · 457 KBFeb 2015
—2014.09.IT - 2014 Income Tax RatesTax bulletins—PDF · 467 KBFeb 2015
—2014.08.IT - Amendment to the Income Tax Act - Taxation on Distribution/Dividend IncomeTax bulletins—PDF · 1.2 MBFeb 2015
—2014.06.GCT - GCT on Government PurchasesTax bulletins—PDF · 590 KBFeb 2015
—2014.03.IT - Technical Guidance Note - 2013 Income Tax Rates(Revised)Tax bulletins—PDF · 471 KBFeb 2015
—2012.02.GCT - Amendments to Part 1 of the Third Schedule to the GCT ActTax bulletins—PDF · 541 KBFeb 2015
—2012.04. IT and GCT - Income Tax and GCT Treatment for Real Estate AgentsTax bulletins—PDF · 481 KBFeb 2015
—2012.03.GART - Introduction of Guest Accommodation Room TaxTax bulletins—PDF · 515 KBFeb 2015
—2012.01.GCT - GCT Treatment of Equipment Previously Zero-ratedTax bulletins—PDF · 396 KBFeb 2015
—2010.IROC.IT - Guidelines for Travelling AllowancesTax bulletins—PDF · 59 KBFeb 2015
—2010.IROC.GCT & IT - Enhanced Revenue Measures 2009-2010Tax bulletins—PDF · 76 KBFeb 2015
—2009.IROC.GCT – Amendment to the GCT ThresholdTax bulletins—PDF · 45 KBFeb 2015
—2009.IROC.IT - Application of the Amendment to the Income Tax Act to include the words Athlete, Entertainer and MusicianTax bulletins—PDF · 101 KBFeb 2015
—2009.IROC.IT - New Income Tax Exemption for Pensioners 2009-2010Tax bulletins—PDF · 97 KBFeb 2015
—2009.IROC.IT - New Income Tax Threshold for Individuals 2009 & 2010Tax bulletins—PDF · 77 KBFeb 2015
—2009.IROC.IT – Taxation on Dividend IncomeTax bulletins—PDF · 51 KBFeb 2015
—2009.IROC.IT - Treatment of Certain Allowances effective August 1, 2009Tax bulletins—PDF · 78 KBFeb 2015
—2009.IROC.SDTT - Reduction in Stamp Duty and Transfer Tax RatesTax bulletins—PDF · 57 KBFeb 2015
—2008.IROC.IT - Travelling AllowancesTax bulletins—PDF · 48 KBFeb 2015
—2008.IROC.IT - New threshold for individuals 2008 & 2009Tax bulletins—PDF · 89 KBFeb 2015
—2007.IROC.IT - Guidelines of the New Rates for Travelling AllowancesTax bulletins—PDF · 47 KBFeb 2015
—2006 GCT - Treatment of Bottled Coconut WaterTax bulletins—PDF · 101 KBFeb 2015
—2006 IROC GCT - Treatment of Funeral Expenses for General Consumption Tax PurposesTax bulletins—PDF · 105 KBFeb 2015
—2005.IROC.GCT - Tax Credit - (Interpretation of Regulation 14(3)(b))Tax bulletins—PDF · 54 KBFeb 2015
—2005.IROC.GCT - Regulation 14 - Amendments 2005Tax bulletins—PDF · 67 KBFeb 2015
—2005.IROC.GCT - New Tax Measures - General Amendments-v1Tax bulletins—PDF · 43 KBFeb 2015
—2005.IROC.GCT - Implications of the taxability on Goods from zero-rated to exemptTax bulletins—PDF · 127 KBFeb 2015
—2005.IROC.GCT - Change in GCT Filing PeriodTax bulletins—PDF · 40 KBFeb 2015
—2005.IROC.GCT - Amendments to the First + Third Schedules of the GCT ActTax bulletins—PDF · 146 KBFeb 2015
—2005.IROC.GCT - Amendment to the GCT ThresholdTax bulletins—PDF · 112 KBFeb 2015
—2005.IROC.GCT - Amendment to the GCT ActTax bulletins—PDF · 83 KBFeb 2015
—2005 IROC.IT - Tax status of dividends paid by publicly listed & tax exempt companies under the Income Tax ActTax bulletins—PDF · 126 KBFeb 2015
—2005 IROC.IT - Sales AgentTax bulletins—PDF · 99 KBFeb 2015
—2005 IROC.GCT - Treatment of Gym Equipment bought by CompaniesTax bulletins—PDF · 125 KBFeb 2015
—2005 IROC.GCT - Tax Status of Commissions earned in connection wiith the supply of Insurance ContractsTax bulletins—PDF · 113 KBFeb 2015
—2005 IROC.GCT - Implication of the change in taxability on Goods & ServicesTax bulletins—PDF · 127 KBFeb 2015
—2005 IROC.GCT - Amendments to the 1st & 3rd Schedule (GCT)Tax bulletins—PDF · 146 KBFeb 2015
—2005 IROC.GCT - Amendments to General Consumption Tax Act & RegulationsTax bulletins—PDF · 120 KBFeb 2015
—2005 IROC.GCT - Amendment to the GCT ThresholdTax bulletins—PDF · 205 KBFeb 2015
—2005 IROC.GCT - Amendment to the GCT Act as it relates to the Tourism Sector (2)Tax bulletins—PDF · 135 KBFeb 2015
—2004.IROC.TAAD - Franked IncomeTax bulletins—PDF · 123 KBFeb 2015
—2004.IROC.IT - Amendment to the IT ActTax bulletins—PDF · 130 KBFeb 2015
—2004.IROC.GCT - Transportation of Goods (1)Tax bulletins—PDF · 72 KBFeb 2015
—2004.IROC.GCT - Taxable ActivityTax bulletins—PDF · 200 KBFeb 2015
—2004.IROC.GCT - Tax Status of ChurchesTax bulletins—PDF · 124 KBFeb 2015
—2004.IROC.GCT - Tax Credit on Motor VehiclesTax bulletins—PDF · 71 KBFeb 2015
—2004.IROC.GCT - Tax Credit (Interpretation of Regulation 14(3)(b)Tax bulletins—PDF · 54 KBFeb 2015
—2004.IROC.GCT - Supply of Agricultural Produce(Section 29(2) )Tax bulletins—PDF · 43 KBFeb 2015
—2004.IROC.GCT - Rental of Commercial PropertiesTax bulletins—PDF · 38 KBFeb 2015
—2004.IROC.GCT - GCT on Maintenance ChargesTax bulletins—PDF · 62 KBFeb 2015
—2004.IROC.GCT - Amendment to the GCT ThresholdTax bulletins—PDF · 112 KBFeb 2015
—2004 TAAD - Treatment of Leasing of hotels (GCT)Tax bulletins—PDF · 150 KBFeb 2015
—2004 TAAD - Treatment of Gratuity under the Termination of Employment OrderTax bulletins—PDF · 92 KBFeb 2015
—2004 TAAD - Guidelines for the treatment of Gratuity Provisions of Government EntitiesTax bulletins—PDF · 99 KBFeb 2015
—2003.IROC.GCT - The Funeral Industry & GCTTax bulletins—PDF · 47 KBFeb 2015
—2003.IROC.GCT - GCT on Consignment SalesTax bulletins—PDF · 52 KBFeb 2015
—2003 IROC.GCT - Cess on ImportsTax bulletins—PDF · 47 KBFeb 2015
—2003 IROC GCT - Customs user FeeTax bulletins—PDF · 47 KBFeb 2015
—2002.IROC.EDTAX - Authority to Make Assessment in Respect of Education TaxTax bulletins—PDF · 299 KBFeb 2015
—2002.IROC.GCT - Expenses incurred in relation to motor vehicle (Truck)Tax bulletins—PDF · 340 KBFeb 2015
—2002.IROC.GCT - GCT Tax Credit Motor VehiclesTax bulletins—PDF · 299 KBFeb 2015
—2002.IROC.IT - Calculation of Interest and PenaltyTax bulletins—PDF · 321 KBFeb 2015
—2002.IROC.IT - Contract of ServiceTax bulletins—PDF · 288 KBFeb 2015
—2002.IROC.IT - Loss on Foreign ExchangeTax bulletins—PDF · 253 KBFeb 2015
—2002.IROC.IT - Treatment of Share Option Granted to Employees (Update)Tax bulletins—PDF · 311 KBFeb 2015
—2002.IROC.IT - Treatment of Share Option Granted to EmployeesTax bulletins—PDF · 311 KBFeb 2015
—2002.IROC.IT - Treatment of Loans to Employees (Study Leave)Tax bulletins—PDF · 45 KBFeb 2015
—2002.IROC.IT - Treatment of Investment IncomeTax bulletins—PDF · 33 KBFeb 2015
—2002.IROC.IT - Housing Allowances for Ministers of ReligionTax bulletins—PDF · 60 KBFeb 2015
—2001.IROC.IT - Keyman InsuranceTax bulletins—PDF · 35 KBFeb 2015
—Understanding Tax Compliance Certificate (TCC)Other publicationsTaxpayer Compliance CertificatePDF · 1.6 MBApr 2024
—Taxpayer Registration Number TRN - Made EasyOther publicationsTRNPDF · 423 KBFeb 2016
—TRN Made Easy - IndividualsOther publicationsTRNPDF · 87 KBFeb 2015
—TRN Made Easy - OrganisationsOther publicationsTRNPDF · 45 KBFeb 2015
—TRN Made Easy - Overseas IndividualsOther publicationsTRNPDF · 314 KBFeb 2015
—TRN Made Easy - Overseas CompaniesOther publicationsTRNPDF · 297 KBFeb 2015
—Withholding Tax on Specified Services BrochureOther publicationsWithholding TaxPDF · 704 KBSept 2015
—Procedure for Submitting Zero Rating Requests OnlineOther publicationsZero RatingPDF · 285 KBOct 2015
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