Short-term rental operators in Jamaica to pay GCT from April 2027

Operators of Airbnb listings and other short-term rental properties in Jamaica will be required to pay General Consumption Tax (GCT) beginning April 1, 2027, the Government has confirmed, after revenue measures were passed during a House of Representatives sitting that stretched into the early hours of Wednesday morning.

The clarification came as parliamentarians debated the General Consumption Tax Amendment of Schedules Order 2026. Opposition spokesman on finance Julian Robinson pressed for clarity on whether the proposed adjustments to tourism accommodation taxes would extend to Airbnb-style listings and similar short-stay properties. Finance Minister Fayval Williams confirmed that they would be drawn into the new arrangement.

"So this would, in effect, be a new category then that would be eligible to start paying tax as of April 1st, 2027. Because, prior to this they would not have been captured in any form," Robinson said during the parliamentary exchange.

The short-term rental measure is one element of a wider revenue package brought by the Government, which also lifts taxes on alcoholic beverages, cigarettes and sweetened drinks, and makes adjustments touching tourism activities and motor vehicle concessions.

Presenting the measures, Williams said the adjustments were needed to shore up Government revenues in the face of mounting financial demands after Hurricane Melissa and to keep public finances stable.

"These measures are not introduced in isolation, rather they form part of the government's broader fiscal response to the current economic environment, including the increased expenditure pressures arising in the aftermath of Hurricane Melissa and the continued need to safeguard fiscal stability while maintaining essential public services," the finance minister told the House.

Williams added that the package represented "a critical step in giving legislative and operational effect" to revenue measures previously flagged during the budget debate.

The disclosure that Airbnb operators would be captured under the new tax regime drew sharp criticism from the Opposition, which accused the administration of slipping the measure through without adequate consultation or warning to property owners.

In a media release later on Wednesday, Opposition spokeswoman on tourism and linkages Andrea Purkiss denounced what she called a decision to pass the measure "like a thief in the night".

"The Government's decision to rush this through in the dead of night shows complete disregard for the thousands of ordinary Jamaicans who depend on short-term rentals to survive. There was no warning, no consultation, just stealth. We demand an explanation," Purkiss said.

The release pointed to the rapid growth of the short-term rental market, citing an increase from 59,500 guests in 2017 to more than 800,000 in 2024, with property owners earning over $32 billion. The Opposition argued that many Jamaicans lean on Airbnb income and similar arrangements either as a livelihood or to help meet household bills.

Purkiss is urging the Government to be more transparent about the measure and to carry out a full impact assessment before the tax takes effect in 2027.