On September 1 the Government of Jamaica introduced the Guest Accommodation Room Tax (GART). Under GART, operators of guest accomodations will be required to pay taxes for each night or occasion that a room is occupied. The levy affects hotels, bed and breakfast operators, villas and apartments, motels, guest houses, resort cottages and timeshare operators.
Tax Administration Jamaica has issued a Frequently Asked Questions Guest Accomodation Room Tax booklet to answer queries about the new tax.
FAQ Guest Accomodation Room Tax