State sales tax rate

Base state sales tax rate 10.5%

* While the base rate applies statewide, it’s only a starting point for calculating sales tax in Puerto Rico. For an accurate tax rate for each jurisdiction, add other applicable local rates on top of the base rate.

Download the Puerto Rico tax rate table

Need fast access to the current sales tax rates in Puerto Rico? Get them here. The Puerto Rico tax rate table includes county tax rates, city tax rates, and more in a .CSV file organized by ZIP code.

Download tax table

Rate tables have their limits — a lot of them. Tax software is a better solution. Learn more.

Puerto Rico sales tax basics

Puerto Rico (PR) is not a state but a commonwealth. The Puerto Rico sales and use tax rate is 10.5%. Puerto Rico has been an unincorporated territory of the United States since 1898, when it was acquired from Spain in the aftermath of the Spanish American War. People born in Puerto Rico, which is located approximately 100 miles southeast of Miami, Florida, are U.S. citizens.

Sales and use tax compliance in Puerto Rico is challenging. Facing mounting government debt, Puerto Rico has implemented several tax changes and is considering several more. The following changes took effect in 2015:

  • The general sales and use rate increased from 7% to 11.5% on July 1, 2015.
  • A 4% sales tax was tax was applied to previously exempt business-to-business (B2B) transactions on October 1, 2015.

See Departamento de Haciendo de Puerto Rico Administrative Determination No. 15-17 for more information.

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Tax rate charts may make your life easier, but at what cost? They eat up a lot of time, and there’s a lot of room for error. Good thing there’s another solution. Tax software automates compliance, from calculations to exemptions to returns, eliminating the need to download tables.

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