TAJ Reminds Newly Registered NASB Operators of SCT and other SCT/GCT Taxpayers of June 30 Filing Deadline

June 26, 2026

NEWS RELEASE

FOR IMMEDIATE RELEASE

TAJ Reminds Newly Registered NASB Operators of SCT and other SCT/GCT Taxpayers of June 30 Filing Deadline

Tax Administration Jamaica (TAJ) is reminding registered General Consumption Tax (GCT) taxpayers that their GCT and/or Special Consumption Tax (SCT) returns for the month of May 2026 are due to be filed online on or before Tuesday, June 30, 2026.

The June filing requirement also applies to persons recently registered under the Non-Alcoholic Sweetened Beverages (NASB) legislation, which took effect on Friday, May 1, 2026. Under the new provisions, manufacturers of applicable NASB are required to be licensed under the Excise Duty Act and registered with TAJ for SCT purposes.

The SCT applies to beverages containing added sugar or artificial sweeteners, including carbonated drinks, sweetened juices, sports drinks, energy drinks, flavoured water and other sweetened beverages intended for human consumption. The tax is charged at a specific rate of J$0.22 per gram of added sugar or sweetener.

TAJ is urging all affected taxpayers to ensure that their returns are filed accurately and on time, and that payments are made by the due date to avoid the application of penalties and interest.

Taxpayers are encouraged to submit their returns early via TAJ’s online platform at www.jamaicatax.gov.jm to avoid last-minute delays. Taxpayers may use any payment option most convenient to them, which includes:

• TAJ website www.jamaicatax.gov.jm using a credit card or debit card with credit card features
• Direct Funds Transfer
• NCB Online Banking
• Scotia Online Banking or Mobile App

TAJ remains available to continue providing support to assist NASB manufacturers with registration, filing and paying. For additional information, taxpayers may visit TAJ’s secure website www.jamaicatax.gov.jm or contact the Customer Care Centre at 888-TAX-HELP (829-4357).

END

Contact: Communications Unit
Tax Administration Jamaica
Phone: 876-922-3470-9
E-mail: communications@taj.gov.jm