Government of Jamaica


Government of Jamaica


The Ministry of Finance and the Public Service is charged with the collecting, allocating and administering of the public revenues in the interest of the country’s economic development.

Who We Are

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Through excellent service by our highly skilled staff, and in capitalising on the strengths of the organisation, our primary focus, as we strive to accomplish the broad goals and objectives set out by the Ministry of Finance and Public Service and in general the people of Jamaica is one that embodies the mantra, “Working together to serve you Even better”.

Tax Waivers

Are you eligible for a Tax Waiver? The Government of Jamaica facilitates waivers for taxpayers. Find the one that applies to you.


Tax Policy & Reform

The reforms here will seek to simplify the tax system by promoting efficiency in Tax Administration Jamaica and the Jamaica Customs Agency and the ease of doing business in Jamaica.

Tax Expenditure Statements

The annual tax expenditure statement is produced by the Ministry of Finance and the PublicService, Jamaica. The legal framework for the Tax Expenditure Statement is provided for in Section 48F of the Financial Administration and Audit Act(FAA Act), which provides for the annual tabling of a Tax Expenditure Statement inParliament.Parliament is advised that the Statement contains the requisite detail in relation to waivers, exemptions and other revenue foregone in the calendar year preceding the previous financial year.

February 15, 2024

2023 Statement

February 13, 2023

2022 Statement

February 8, 2022

2021 Statement

February 26, 2021

2020 Statement

February 4, 2020

2019 Statement

February 12, 2019

2018 Statement

January 18, 2018

2017 Statement

February 7, 2017

2016 Statement

April 4, 2016

2015 Statement

February 16, 2015

2014 Statement

April 2, 2014

2013 Statement

March 26, 2013

2012 Statement

March 29, 2012

2011 Statement

April 29, 2011

2007 - 2009 Statements

April 4, 2011

MOFP’s Response to Auditor…

Policy Paper 2015-16

Policy Paper 2014-15 (Interim)

Policy Paper 2011-12

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Tax Policy — Frequently Asked Questions

Travelling officers in central government who are permanently appointed and their substantive post attracts traveling.

  • CET (Customs Duty)- varies with the type of good;
  • GCT – 16.5%;
  • Environmental Levy - .2%;
  • Standard Compliance Fee (SCF) - .3%;
  • CUF – 2%

Returning residents are granted a waiver of the import duties on personal and household effects. They are also granted a discretionary waiver of 50% of the SCT payable on motor vehicles they import. They have to make an application to the Ministry of Education to access this relief along with documentation from the Customs Department that they have met the requirements for consideration as Returning Residents.

Articles of Incorporation are submitted to the Commissioner, TAAD for a determination to be made if its objects are exclusively charitable.

Seven (7) Working Days upon receipt of all requisite documentation.

The income tax threshold (otherwise known as the ‘nil rate’) is currently $320,736.00. Effective July 2009 to December 2009.

Motor Cars as defined in Section 11 of the Road Traffic Act; (ii) Cars with engine displacement not exceeding 3000 cc for cars using gasoline and 3200 cc for cars using diesel fuel; (iii) Maximum CIF Value of US$25,000 with full duties/SCT/GCT payable on the excess thereof.

Fill out the form (can hyperlink this word). The following documents should be attached to the form:

  1. Letter from human resource department of the employee detailing the grade and position of the individual, the eligibility for the concession (has the employee received a concession within the last five (5) years), the traveling allowance that the officer receives.

  2. Proforma Invoice with details inducing cost of car (CIF) and engine size/capacity.

  3. Copy of a valid Jamaica driver’s licence.

After three (3) years. If the vehicle is disposed of in any way before the three years, the officer is required to pay the duties forgone.

No, the concession is only given to officers who have entered in a contract for three years or more. In the case where the contract is three years, the benefit in this case must be used within the first three months of the contract.


Any other Question?

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