What is the statewide base sales tax rate in Portoryko?

The statewide base sales tax rate in Portoryko 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 Portoryko?

Portoryko 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

Portoryko Sales Tax Rates 2026 - State & Local Guide

Kompleksowy przewodnik podatkowy 2026 dla Portoryko (PR). Bazowa stawka stanowa wynosi 10.50%, a łączne stawki lokalne sięgają do 11.50%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Portoryko (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

Miasta i Jurysdykcje w Portoryko

Miasto	Hrabstwo (County)	Łączna Stawka Podatkowa	Action
			Zobacz Stawki →

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Nie znaleziono pasujących miast ani hrabstw.

📋 State Tax Rules & Compliance Guide (Portoryko)

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 Portoryko

❓ Frequently Asked Questions

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

The base statewide sales tax rate in Portoryko 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.