How to register a business in Jamaica
Business name or limited company, the Super Form that registers you with the tax office, NIS, NHT and HEART in one go, the published fees, and when you must register for GCT.
By Andre Hamilton, Editor · Reviewed 21 Aug 2026
government pageSource: Ministry of Industry, Investment and CommercecheckedOn this page
Every serious contractor, agent or supplier on JaRanks should have a registered business, and every customer should be able to look it up. Registration runs through the Companies Office of Jamaica (COJ). On our review date the COJ website was offline for maintenance, so this guide cites the Ministry of Industry, Investment and Commerce (MIIC), Tax Administration Jamaica (TAJ) and the Jamaica Information Service (JIS) for the procedure and fees, and links the COJ site for when it returns.
Business name or company
A business name registration suits a sole trader or partnership: you trade under a name, but legally you are the business and your personal assets stand behind it. A limited company is a separate legal person with directors, a secretary, a registered office and an annual returns duty. Public works tenders, bank facilities and most formal contracts favour a company. If you are a diaspora investor setting up a venture in Jamaica, a company also makes it easier to bring in partners later.
Step 1. Reserve the name
The MIIC's Register Your Business page gives the cost: J$500 for the name search and J$3,000 for the name reservation, a total of J$3,500, and the name is reserved for ninety days. Check the name is not already on the register and is not misleading. Reserve it before you print signage or open a bank account.
Step 2. The Super Form
The Business Registration Form, BRF1, is known as the Super Form because it registers you with several agencies at once. The MIIC describes it as capturing the required information on the directors, secretary and registered office together with the relevant information for the National Insurance Scheme (NIS), the tax office (TRN, TCC and GCT), HEART Trust and the National Housing Trust. JIS reports that the electronic version, the eBRF, was launched by the COJ on 7 August 2019, replacing the manual paper form, and that you create an account on the COJ online services portal to use it.
Step 3. Incorporation documents
For a company, the MIIC lists the Articles of Incorporation (Form 1A or 1B), the Beneficial Ownership Return (Form A and or B), and an original valid government-issued identification for the principal director and for the person declaring the accuracy of the form. Beneficial ownership disclosure is not optional; it identifies the real people who own or control the company.
Step 4. Fees and timing
The MIIC page states the cost to register a company is J$27,000, with an additional charge of at least J$500 if the documents are stamped at the Companies Office. If the documents are in order, a Certificate of Incorporation is issued within four working days.
For a plain business name, the COJ fee schedule was unavailable on our review date. An older JIS notice reported the fee for a new sole trader or partnership registration rising to J$2,000, with certificates valid for three years and a late renewal fee of J$1,000. Treat that as historical and confirm the current fee on the COJ site.
Step 5. Your certificate carries your numbers
TAJ's guidance on starting a business notes that the Companies Office issues the Certificate of Incorporation bearing all the relevant numbers (NIS, TRN, GCT). This is the point of the Super Form: you should not need to queue separately at the tax office for a business TRN.
Step 6. GCT registration
General Consumption Tax is Jamaica's VAT. TAJ's GCT page states that effective 1 April 2025 the registration threshold is J$15,000,000 of taxable supply over a 12-month period, or an average of J$1,250,000 per month for a shorter period. A person starting a taxable activity has twenty-one days to apply to register, using form GCT-1, and must have a valid business TRN first. Most goods and services are taxed at 16.5 percent. Older paragraphs on the same page quote earlier thresholds of J$3 million and J$10 million; the April 2025 figure is the current one.
Keeping the registration alive
- Companies must file annual returns with the COJ; business names must be renewed. Lapsed registrations are a common reason a contractor cannot produce a valid tax compliance certificate.
- Keep the registered office address current. Statutory notices go there.
- Apply for a Tax Compliance Certificate (TCC) once you are filing; public bodies and many private clients will ask for it.
What JaRanks cannot do
JaRanks cannot register a business for you, confirm that a name is available, or advise on which structure minimises your tax. Fees above are quoted from the MIIC and TAJ pages on the review date; the COJ site was offline that day, so check its published schedule before paying anyone.
Steps
Choose the structure
A business name (sole trader or partnership) is the simplest and cheapest. A limited company is a separate legal person, with directors, a secretary and annual filing duties. Contractors bidding on public works and anyone seeking bank credit or investors usually need a company.
- Agency
- Companies Office of Jamaica
Search and reserve the name
The Ministry of Industry, Investment and Commerce lists a name search fee of J$500 and a name reservation fee of J$3,000, total J$3,500, with the name held for ninety days.
- Agency
- Companies Office of Jamaica
- Cost
- J$3,500 (search J$500 plus reservation J$3,000)
- Time
- Reservation lasts 90 days
Complete the Business Registration Form (BRF1), the Super Form
One form captures the directors, secretary and registered office and the information needed by the National Insurance Scheme, the tax office (TRN, TCC and GCT), HEART Trust and the National Housing Trust. Since 7 August 2019 it can be completed online through the Companies Office's electronic platform.
- Agency
- Companies Office of Jamaica
File the incorporation documents (companies only)
Articles of Incorporation (Form 1A or 1B), the Beneficial Ownership Return (Form A and or B) and an original valid government ID for the principal director and the person declaring the form.
- Agency
- Companies Office of Jamaica
- Cost
- J$27,000 to register the company, plus at least J$500 if documents are stamped at the Companies Office
- Time
- Certificate issued within four working days if documents are in order
Collect your certificate with your numbers on it
The Companies Office issues the Certificate of Incorporation (or business name certificate) bearing the NIS, TRN and GCT numbers, so you do not have to visit each agency separately.
- Agency
- Companies Office of Jamaica
Register for GCT when you cross the threshold
From 1 April 2025 a business must register for GCT once taxable supplies reach J$15,000,000 over 12 months, or an average of J$1,250,000 a month for a shorter period. You have 21 days after starting a taxable activity to apply using form GCT-1, and you need a valid business TRN first.
- Agency
- Tax Administration Jamaica
- Time
- Within 21 days of starting a taxable activity
Questions people ask
Do I have to form a company, or is a business name enough?
For a small trade a registered business name is usually enough and much cheaper. If you want limited liability, intend to bid on government contracts, or need a bank or investor to take you seriously, register a company. The Companies Office handles both.
What does the Super Form actually do?
The MIIC describes the Business Registration Form (BRF1) as capturing the information for the directors, secretary and registered office together with what the National Insurance Scheme, the tax office (TRN, TCC and GCT), HEART Trust and the National Housing Trust need. One filing, several registrations.
How much does it cost to register a company?
The MIIC page lists J$27,000 to register the company, plus at least J$500 if the documents are stamped at the Companies Office, on top of the J$3,500 name search and reservation. Business-name fees were not available from the Companies Office on our review date because its website was offline for maintenance.
When must I register for GCT?
TAJ says that effective 1 April 2025 the threshold is J$15,000,000 of taxable supplies over a 12-month period, or an average of J$1,250,000 per month for a shorter period. The standard GCT rate is 16.5 percent. You can register voluntarily below the threshold.
Sources
- Register Your BusinessGovernment pagegovernment pageSource: Ministry of Industry, Investment and Commercechecked
- Get the Facts, the Electronic Business Registration Form (eBRF)Government news (JIS)official newsSource: Jamaica Information Servicechecked
- MSMEs, government support and business registrationGovernment news (JIS)official newsSource: Jamaica Information Servicechecked
- Steps in Starting a New Business (February 2014)Government pagegovernment pageSource: Tax Administration Jamaicachecked
- General Consumption TaxGovernment pagegovernment pageSource: Tax Administration Jamaicachecked
- Companies Office of Jamaica — company and business-name registerOfficial registerregisterSource: Companies Office of Jamaicachecked