Puerto Rico Income Tax | Puerto Rico Sales Tax | Puerto Rico Property Tax | Puerto Rico Corporate Tax

Puerto Rico doesn't collect sales tax on purchases of most prescription drugs and groceries. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Other items including gasoline, alcohol, and cigarettes are subject to various Puerto Rico excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The PR sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Puerto Rico's sales tax rates for commonly exempted items are as follows:

$100 Restaurant Dinner	$100 of groceries	$100 in clothes	$100 of consumer products
$5.50 sales tax $105.50 total	$0.00 sales tax $100.00 total	$5.50 sales tax $105.50 total	$5.50 sales tax $105.50 total

1.3 -

Puerto Rico Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Puerto Rico sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Puerto Rico Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Puerto Rico state sales tax exemption certificate, which can be obtained from the Puerto Rico Department of Revenue. On making an exempt purchase, Exemption Certificate holders may submit a completed Puerto Rico Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Puerto Rico sales tax code) can be downloaded from the Puerto Rico Department of Revenue's website.

1.4 -

Puerto Rico Sales Tax Calculator

Whenever you make a purchase at a licensed Puerto Rico retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Puerto Rico sales tax calculator.

1.5 -

Puerto Rico Use Tax [View Main Article]

If you buy goods and are not charged the Puerto Rico Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 5.5% sales tax (less any foreign sales tax paid) for these items yourself as the Puerto Rico Use Tax.

Your are expected to voluntarily list your liable purchases on a Puerto Rico Use Tax Return, which should be attached with payment to your Puerto Rico Income Tax Return. Historically, compliance rates with with the Puerto Rico Use Tax have been low.

1.6 -

Puerto Rico Local Sales Tax

Puerto Rico allows counties and cities to collect a maximum local sales tax of 1.50% on all non-exempt purchases within their jurisdiction. The local sales tax is collected in addition to the Puerto Rico sales tax of 5.5%, so the actual sales tax you pay on purchases in Puerto Rico may vary between 5.5% and 7% depending on which county or city the sale is made in.

You can find local sales tax rates on our list of Puerto Rico local sales taxes by county, city, and zip code, or you can lookup your local sales tax rates with our free Puerto Rico sales tax lookup tool. If you need to download Puerto Rico local sales tax rates, visit the Puerto Rico sales tax database download page.

---

Did you find what you were looking for? Send Feedback About This Page