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Register your business for GCT

Once your business sells enough, you must register to charge GCT (sales tax) and pay it to the government.

✓ Links tested 24 Oct 2026 · Facts checked 24 Oct 2026
GCT forms (TAJ)

Opens the official government site.

Who can do this

Businesses with taxable sales of $10 million or more a year.

What you need

Tick things off as you gather them.

Steps

  1. Make sure you have a TRN.
  2. Get the GCT form at a tax office or the TAJ forms page.
  3. Hand it in at any tax office.
  4. Then add GCT to your prices and file your GCT returns. Many can be filed online.

Cost

The standard GCT rate is 15%.

How long

Ask at the tax office.

Can’t go online?

Savanna-la-Mar Tax Office, Hendon Mall, Beckford Street: 876-955-4543. There are 29 tax offices across the island.

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