Hotels (Incentives) Act
The Hotels (Incentives) Act provides income tax relief and import duty concessions for up to ten years for approved hotel enterprises, and 15 years for convention-type hotels having an aggregate number of not less than 350 bedrooms and facilities for the holding of conferences. Approved hotel enterprises must have ten or more bedrooms with facilities for meals and accommodation for transient guests, including tourists.

Resort Cottages (Incentives) Act
The Resort Cottages (Incentives) Act provides recognized resort cottages with income tax relief for up to seven years and import duty concessions on imported building materials and furnishings. A recognized resort cottage must have at least two furnished bedrooms, a furnished living room, bathroom facilities and facilities for the preparation and consumption of meals, and must be used or be intended to be used for the accommodation of transient guests, including tourists for reward. Income tax relief and the import duty concessions apply only to resort cottages having an aggregate number of not less than ten bedrooms, situated in the same area and owned by the same person. The Act offers income tax relief and duty concessions for up to 15 years for convention-type hotels, that is, hotels with at least 350 bedrooms, and ten years for regular hotels. For a hotel to benefit under this Act, it must contain not less than ten bedrooms and facilities for meals and the accommodation of transient guests, including tourists. 

Attractions Incentive Regulation
The Government of Jamaica has instituted an attractions incentive to stimulate growth in the attractions industry. Benefits under the regulation include the importation of specific items free of general consumption tax and customs duty for five years and a five-year exemption from corporate taxes for investors.