Rates & additional benefits
Income-tax relief for nine years from first release; investment allowance equal to 70% of capital expenditure; customs, stamp-duty and GCT relief for qualifying imported production items.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Motion-picture production in Jamaica and qualifying local disbursements; official text defines local disbursement around qualifying Jamaican-born or domiciled labor and local goods/services.
Labor & residency
Recognized producer must be Jamaican-incorporated/registered; local-disbursement rules apply, including salaries/wages for Jamaican-born or sufficiently domiciled persons.
Application timing
Ministerial recognition/declaration and relevant customs/special-license procedures are required; exact current forms/window were not stated in the retrieved extract.
Caps & funding conditions
Not stated in the cited sources. Confirm this requirement with the administering agency.
Audit requirements
Statutory records and documentary evidence for qualifying production, imports and local disbursements are required; no CPA-audit rule was stated in the retrieved extract.
Receiving the incentive
Not stated in the cited sources. Confirm this requirement with the administering agency.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.