The departure tax is $27 and must be paid in cash if it's not added to the cost of your airline tickets; this policy varies by carrier, although most ticket prices now include the departure tax. Jamaica has replaced the room occupancy tax with a V.A.T. of 15% on most goods and services, which is already incorporated into the prices of taxable goods. Since May 2005, incoming air passengers are charged a $10 tourism enhancement fee; incoming cruise passengers pay a $2 fee; both these fees are almost always included in the price of your airline ticket or cruise passage.