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

The statewide base sales tax rate in Puerto Rico 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 Rico?

Puerto Rico 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 Rico Sales Tax Rates 2026 - State & Local Guide

Volledige Sales Tax-gids 2026 voor Puerto Rico (PR). Huidig basis staatstarief is 10.50% met gecombineerde lokale tarieven tot 11.50%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Puerto Rico (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

Steden en Jurisdicties in Puerto Rico

Stad	County	Gecombineerd Belastingtarief	Action
			Bekijk Tarieven →

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Geen overeenkomende steden of countys gevonden.

📋 State Tax Rules & Compliance Guide (Puerto Rico)

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 Rico

❓ Frequently Asked Questions

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

The base statewide sales tax rate in Puerto Rico 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.