64 Knutsford Boulevard, Kingston 5, Jamaica
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Frequently Asked Questions

The Jamaica Tourist Board is one of the seven agencies which fall under the purview of the Ministry of Tourism. It is primarily responsible for the marketing of "Destination" Jamaica while the Ministry of Tourism is responsible for setting the policy direction which guides the Jamaica Tourist Board as well as the other agencies.

The tourist season begins on December 15 and ends in April.

There are three(3) incentive packages available in the tourism sector: They are the:

Hotel incentive: The Hotels Incentives Act provides that a ten (10) year relief from GCT, income tax and import duty is available to:

  • New hotels;
  • Existing hotels adding a minimum of ten (10) rooms or thirty percent (30%) of the existing number of rooms (whichever is greater);
  • Existing hotels that have done or intend to do substantial structural alteration; and
  • Approved convention hotels with three hundred and fifty (350) or more bedrooms are entitled to income tax and import duty relief ranging from eleven to fifteen (11-15) years.

Under the Hotels Incentives Act, any company that is recognized as owner, tenant and operator is entitled to benefits.

Resort cottage incentive: Under the Resort Cottages Incentives Act new resort cottages are entitled to seven (7) years relief from income tax.

A resort cottage owner is also entitled to an incentive for the purpose of an extension. The Resort Cottages Incentives Act defines "extension" as an existing group of resort cottages adding a minimum of five (5) rooms or 30% of the original investment, whichever is greater.

Under the Resort Cottages Act, owners, tenants or operators of resort cottages or groups of resort cottages are entitled to benefits.

Attraction Incentive: Cabinet has approved the following for the Attractions Incentive Package. These incentives were made available for the establishment, refurbishment, conservation, reconstruction and repositioning of attractions in the market place and in an effort to stimulate growth in the sub-sector.

  • The importation of specific items free of GCT and Custom Duty for five (5) years (utilizing the discretionary authority of the Minister of Finance & The Public Service)
  • Five-year exemption from corporate taxes for investors in attractions (utilizing the discretionary authority of the Ministry of Finance & The Public Service)

Prior to the signing off on incentive packages, clearance must be sought from the Ministry of Finance & The Public Service by the Ministry of Tourism.