| Benefit as a % of spend | 16.50 |
| Financial cap per production | - |
| Do I have to register/set up a company? | Yes |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | Yes |
| Does travel to/from country/region qualify as expenditure? | Yes |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | |
| When will the benefit/incentive be received? | - - On submission of audited accounts
- - State approx. number of months after completion of audited accounts
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - Tax-free profits from overseas release of film and video for nine years
duty-free and tax free concessions on equipment, machinery and materials for the building of studios and support facilities an investment allowance of 70% of sums spent on investment in infrastructure is provided, with a carry forward of the unused portion
No withholding tax on dividends paid to resident shareholders with investments in film companies (non-resident shareholders earn dividends taxed according to the provisions of the Double Taxation Treaty with their respective countries, for example, USA, and UK are Treaty members thus eliminating the payment of taxes in Jamaica.)
General Consumption Tax (GCT) rebate of 16.5% on a project by project basis on all goods and services purchased in Jamaica.
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