Expense management module › Global expense management › Jamaica
Last updated : 11.05.2026
Expense rules in Jamaica.
Jamaica applies GCT at 15%. Tax Administration Jamaica manages the system. E-invoicing being deployed.
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1Expense rules & reclaimable VAT
GCT 15% standard, 10% tourism/lodging, 25% telecoms and certain services.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 15% | Deductible | Tax invoice + TRN |
| Lodging | 10% | Deductible | Tourism rate |
| Alcohol | 15% | Limited | Excluded |
| Fuel | 15% | Deductible | Invoice |
| Transport | 15% | Deductible | Taxi/airfare |
| Gifts | 15% | Non-deductible | Cap |
Receipt
Tax invoice
TRN mandatory
SourcesTax Administration Jamaica
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesTax Administration Jamaica
3Per diem and travel allowances
Company policy. Kingston and Montego Bay most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Kingston | JMD 3 500 | JMD 13 000 | JMD 22 000 |
| Montego Bay | JMD 3 800 | JMD 14 500 | JMD 24 000 |
| Ocho Rios | JMD 3 200 | JMD 12 000 | JMD 20 000 |
| Other | JMD 2 700 | JMD 10 000 | JMD 16 500 |
Conversion
~1 EUR = 170 JMD
Variable
SourcesTax Administration Jamaica
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | GCT credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| SEZ | Incentives | Per approval | Regime |
Limitations
6 years
Keep
SourcesTax Administration Jamaica
Centralize your Jamaica expenses
Illizeo handles TRN tax invoices, JMD/EUR conversion and GCT compliance for your teams in Jamaica.
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