Jamaica imposes a Special Consumption Tax on sweetened beverages from 1 May 2026

What changed in detail

Jamaica’s Tax Administration (TAJ) confirmed a new Special Consumption Tax (SCT) on Non-Alcoholic Sweetened Beverages (NASBs), charged at a specific rate of J$0.22 per gram of added sweetener, effective 1 May 2026. The tax was introduced by amending Part A of the Second Schedule to the General Consumption Tax Act, implemented through The General Consumption Tax (Amendment of Schedules) Order, 2026, Resolution, which the House of Representatives approved on 28 April 2026 as part of the 2026/2027 Revenue Measures. The SCT is administered under the Excise Duty Act, so manufacturers need an excise licence and must file a monthly Form 4C SCT return.

What it means

This is a per-gram-of-sweetener tax, not a flat per-unit or ad valorem charge, so the SCT liability on a given drink scales with its actual sugar content rather than its price or volume alone. Manufacturers and importers of NASBs should confirm both their Excise Duty Act licensing status and that J$0.22 per gram is being applied and reported correctly on Form 4C, since this sits on top of — not instead of — ordinary GCT.