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Jamaica: Tax measures in 2026/2027 budget include tax on digital services and intangibles

New special consumption taxes and other increased rates also included

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february 20, 2026

The Minister of Finance and the Public Service on February 12, 2026, presented the budget for financial year 2026/2027, which included the following tax proposals:

  • Introduction of special consumption tax (SCT) on non-alcoholic sweetened beverages
  • Increase in SCT on cigarettes and pure alcohol
  • Introduction of general consumption tax (GCT) on digital services and intangibles
  • Increase in environmental protection levy (EPL) rate to 0.8% from 0.5% and expansion of tax base
  • Introduction of GCT on importation of motor vehicles for public officials under the "20% duty concession" framework
  • Increase in GCT rate on tourism activities from 10% to the standard 15% rate
  • Change to corporate income tax filing deadline date to April 15

Read a February 2026 report prepared by the KPMG member firm in Jamaica

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