What is the statewide base sales tax rate in Puerto Riko?

The statewide base sales tax rate in Puerto Riko is 10.50%. Local county and city taxes can increase total combined rates up to 11.50%.

What is the sales tax sourcing rule and nexus threshold in Puerto Riko?

Puerto Riko utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

PR • 160 ZIP Codes Indexed

Puerto Riko Sales Tax Rates 2026 - State & Local Guide

Panduan lengkap pajak penjualan 2026 untuk Puerto Riko (PR). Tarif dasar negara bagian adalah 10.50% dengan tarif lokal gabungan hingga 11.50%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Puerto Riko (PR) is 10.50% in 2026. Local county and city taxes can increase total combined rates up to 11.50%, with a statewide average combined rate of 11.50%.

Base State Rate

10.50%

Average Local Rate

11.50%

Maximum Combined

11.50%

Indexed Cities

Kota & Yurisdiksi di Puerto Riko

Kota	County	Tarif Pajak Gabungan	Action
			Lihat Tarif Pajak →

🔍

Tidak ada kota atau county yang cocok ditemukan.

📋 State Tax Rules & Compliance Guide (Puerto Riko)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority Puerto Rico Department of Revenue ↗

🏛️ Counties in Puerto Riko

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in Puerto Riko is 10.50%. Depending on the city and county, local sales taxes can increase the total combined rate up to 11.50%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.