Tourism Operators can benefit from the following incentives: Productive Input Relief (PIR): Duty-free importation of certain industry-related items, used by Tourism Operators as inputs in the production of goods.
One or two self-contained\individual cottages kitchenette
Under ten (10) bedrooms, has one main kitchenFood serve
Self-contained units (several rooms with own kitchen)
Any building with not less than ten (10) bedrooms, Meals are provided, Central dining facilities, Over 100 rooms must have a nurse, Bell hop, Lobby
A unit within a house, with a maximum of nine (9) rooms and the owner is resident in the home. Only breakfast served (Please be advised that homestay do not qualify for incentives)
Domestic Tour Company
Organize and arrange visits to places of interest which may involve the use of motor vehicles, bicycles, bikes and other modes of transportation
Vehicles licensed as per the Road Traffic Act to transport passengers (local/foreign) from point A to point B via a contractual agreement
Vehicles rented for a specific period and are self-driven
Research and Development License
Assessment, study, research, development and testing of cannabis plant products.
Personal WaterCraft (Jet Ski/Wave Runner)
Glass Bottom Boat Cruise
Banana Boat Ride
Determine your Eligibility
Before applying for benefits under the incentives framework, all tourism entities (including hotels/resort cottages and attractions) are required to be in possession of a JTB Licence as per Section 23A the Jamaica Tourist Board Act (1955). See the requirements for the categories of licenses issued by the JTB.
As a Operator, in order to benefit from the Productive Inputs Relief (PIR) scheme, you must first register with the regulating Jamaica Tourist Board, for status as a bona fide operator.
New or Existing operators may be granted provisional status for a period of no longer than 12 months until their status has be regularised by the JTB
As an Operator, in order to benefit from the Productive Inputs Relief (PIR) scheme, you must first register with the regulating Jamaica Tourist Board, for status as a bona fide operator.
Once you have been approved as a “bona fide” Operator, varying levels of relief are available to you in respect of i) customs duties and additional stamp duties for raw materials, intermediate goods, consumables or packaging materials and equipment (including parts); and ii) corporate income tax.
In order to ensure your application is processed expeditiously please verify that all the information is completed accurately, and the supporting documents/information are submitted along with your request.
A Fiscal Incentives Application Form must be completed.
Other Supporting Documentation to be submitted along with the Application Form are:
All copied documents submitted must be certified by a Justice of the Peace.
provisional licence can be applied for through the Ministry
Building Plans approved by the Municipal Corporation
for new properties & properties undergoing expansion and/or structural alteration
Copy of Management/Lease agreement (if operator is different from owner)
Letter of Financial Commitment to undertake development
Pay the relevant Processing Fees…
There is no fee associated with submitting your request to access “PIR Status”.
Status Approval - Maximum of twenty (20) working days.
Submit your completed request…
You can choose you preferred submission method, either through the online portal or by presenting your filled form in one of MOT’s offices.
Once your application form and any relevant supporting information/documents have been completed, signed, stamped and certified where required; submit your application using the portal (or visiting the MOT offices), along with your relevant fee payment.
Applications along with and all supporting information/documents including cover letter must be completed and uploaded via the Jamaica Business Gateway platform. Cover letter must be addressed to:
You will be able to submit your application entirely online by using the new JBG portal.
Once your application(s) has been submitted, there are a few additional steps that the regulating Ministry of Tourism (MT) and the Incentives Unit of Jamaica Customs Agency (JCA) will need to undertake as a part of their own due diligence processes. This includes the following:
Review of application(s) by MT
carried out on the accommodation’s application and any supporting documents.
For New entities, applications are reviewed by the Tax and Incentives Committee within the MT.
Entity is notified
MT will advise the applicant of the final determination regarding the request for fiscal incentives
Accommodation application processed on ASYCUDA
once application is approved, an Exemption Notice will be generated from the Jamaica Customs Agency ASYCUDA platform.
Once your application is approved by the MT, an approval letter is sent to the Jamaica Customs Agency (JCA) and the Tax Administration of Jamaica (TAJ) for their records.