🇯🇲 Ministry of Tourism • TEF & GARR Hotel Taxation 2025
Jamaica Tourism & Hotel Room Tax Calculator
Compute statutory hotel stay taxes: Guest Accommodation Room Rate (GARR), 10% Tourism GCT, and Tourism Enhancement Fund (TEF) passenger levies.
Total Statutory Tourism Taxes & Levies
US$268.00
Total Guest Invoice Amount
US$2,468.00
Tourism GCT (10%): US$200.00
Room Tax (GARR): US$28.00 (US$4/nt)
TEF Passenger Levy: US$40.00 (2 Guests)
Effective Tax Rate: 12.18%
Hotel Stay Details & Property Tier
TEF airline levy is US$20 per passenger.
Hotel Invoice & Tourism Tax Ledger (USD)
| Invoice Component | Statutory Basis / Rate | Amount (US$) | Tax Classification |
|---|
Audited & Built by Engr. Muhammad Shahzad
Principal Hardware & Web Systems Engineer. Specialist in Jamaican statutory fiscal frameworks (Income Tax Act PAYE threshold, NIS/NHT/EdTax payroll deductions, GCT, ETRPA statutory redundancy, and JCA customs tariffs).