What is the statewide base sales tax rate in プエルトリコ?

The statewide base sales tax rate in プエルトリコ 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 プエルトリコ?

プエルトリコ 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

プエルトリコ Sales Tax Rates 2026 - State & Local Guide

プエルトリコ (PR) の2026年売上税完全ガイド。基本州税率は 10.50%、地域総合税率は最大 11.50% です。

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in プエルトリコ (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

所属都市・管轄区プエルトリコ

都市	郡 (County)	総合売上税率	Action
			税率を見る →

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該当する都市または郡が見つかりません。

📋 State Tax Rules & Compliance Guide (プエルトリコ)

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 プエルトリコ

❓ Frequently Asked Questions

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

The base statewide sales tax rate in プエルトリコ 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.