Investment
Incentives
Explore Jamaica's competitive tax incentive framework — from Omnibus schemes and SEZ benefits to Junior Stock Market listings.
General Business
Omnibus Tax Incentives
Jamaica's Omnibus Incentive Regime (introduced and revised from 2013) gives companies transparent, productivity-based relief when importing and when filing taxes — via import duty and income tax measures under the Fiscal Incentives Act and related customs revisions.
Eligibility
Open to companies engaged in productive activity in Jamaica. Eligibility is not limited to a single sector under the Omnibus framework — manufacturing, agriculture, tourism, health, and creative industries access PIR via registration. Local and foreign-incorporated companies may apply.
Reduce Corporate Income Tax
Up to 30% Employment Tax Credit (ETC) when you file taxes in full and on time
Tax credit support when statutory payroll contributions are paid in full and on time
Capital allowance on industrial buildings when you submit annual returns
Carry forward up to 50% of losses into the following tax year
Full ETC use can lower the effective corporate income tax rate from 25% to 17.5%
Productive Inputs Relief (PIR)
Manufacturing or agricultural companies may receive VAT / GCT relief on qualifying productive inputs
Registered manufacturers may receive a 50% discount on Customs Administration fees and a deferment on GCT
Avoid import costs and stamp duties on specific items through the Productive Inputs Relief (PIR) scheme
Special PIR categories for manufacturing, agriculture, tourism, health, and creative industries
Need Help Navigating Incentives?
Our investment facilitation team will walk you through the right incentive scheme for your business model and sector.