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With short term accommodation in Jamaica, there is a 'room tax' of $1 per night per person (GART) for smaller hotels of less than 50 rooms rising to $4 for 100 room hotels. While not a great deal of money, it helps a little in supporting tourism operations in Jamaica.

1. What is Guest Accommodation Room Tax (GART)?

2. What is a guest accommodation?

3. What is sleeping accommodation?

4. What is a House Use Room?

5. Who is the tax imposed on?

NOTE: Once the accommodation is offered as a guest accommodation the tax is applicable. The tax is applicable whether or not the operator is a registered taxpayer for the purposes of the GCT Act. 

6. Who is an operator?

7. Who is a guest?

8. Which Order governs this tax?

When does this tax take effect?

10. What are the rates for this tax?

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