What is the statewide base sales tax rate in 波多黎各?

The statewide base sales tax rate in 波多黎各 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 波多黎各?

波多黎各 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

波多黎各消费税率与免税政策 2026

2026年波多黎各 (PR) 销售税综合指南。基础州税率为 10.50%，各地综合最高税率可达 11.50%。

⚡ 税率核心速览与直接解答

2026年，波多黎各 (PR) 的全州基准消费税率为 10.50%。加上各县、市及特区的地方税后，全州综合消费税率在 11.50% 至 11.50% 之间（平均综合税率为 11.50%）。

Base State Rate

10.50%

Average Local Rate

11.50%

Maximum Combined

11.50%

Indexed Cities

下辖城市与管辖区波多黎各

所属城市	所属县	综合消费税率	Action
			查看税率 →

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未找到匹配的城市或县。

📋 州税收法规与合规政策指南 (波多黎各)

税源地原则 (Sourcing) Destination-based

生鲜与日用食品 Exempt (0% Tax)

服装与鞋帽 Taxable at standard rate

SaaS / 数字商品 Non-Taxable

经济联结门槛 (Nexus) $100,000 in sales or 200 separate transactions

官方税务局 Puerto Rico Department of Revenue ↗

🏛️ 下辖县/郡 (Counties) 波多黎各

❓ 常见问答 (FAQ)

关于该地区消费税率、免税项目及征收政策的常见问题解答。

The base statewide sales tax rate in 波多黎各 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.

波多黎各 消费税率与免税政策 2026

下辖城市与管辖区 波多黎各