Jamaica Provides Guidance on New Special Consumption Tax on Non‑Alcoholic Sweetened Beverages

Tax Administration Jamaica (TAJ) issued Technical Advisory No. 052026/01/GCT-TA to provide guidance to internal and external stakeholders on the implementation and administration of the new Special Consumption Tax on Non Alcoholic Sweetened Beverages. This is a consumption based tax on non-alcoholic sweetened beverages, which was announced as part of the 2026-2027 revenue measures and approved by the House of Representatives on 28 April 2026. The tax is imposed at a rate of JMD 0.22 per gram…