PR Sales and use tax (SUT) Rates Puerto Rico — Sales and use tax (SUT)

General VAT Rate Other Rates Local Currency
11% 4%, 1% US Dollar (USD)

Puerto Rico's general VAT rate is 11%, with other rates including 4% and 1% that can apply to certain transactions. The Sales and use tax (SUT) is administered by the Departamento de Hacienda de Puerto Rico (www.hacienda.gobierno.pr) in San Juan.

Puerto Rico's sales tax consists of a 9.5% State Tax plus a 1% Municipal Tax. An attempt to introduce a VAT was blocked in 2016.

Puerto Rico's consumption tax is called the Sales and use tax (SUT), locally known as Impuesto sobre ventas y uso (IVU), which was introduced in November 2006.

SUT state standard rate

10.5%

SUT municipal rate

1%

SUT special rate

4%


Puerto Rico SUT number format

Businesses in Puerto Rico that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Departamento de Hacienda de Puerto Rico, and will follow a certain format. The SUT number format is Merchant identification number.


Puerto Rico SUT return periods

Businesses in Puerto Rico that are required to collect tax from consumers must file regular tax returns with the Departamento de Hacienda de Puerto Rico in San Juan. Puerto Rico's SUT return periods are:

Monthly

Threshold

None


Puerto Rico VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Puerto Rico VAT refund program, more info can be obtained from the Departamento de Hacienda de Puerto Rico.


PR Sales and use tax (SUT) Rates Puerto Rico Tax Sources & Citations

  • EN: Puerto Rico Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Puerto Rico's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Puerto Rico tax information on this page is incorrect or out of date.
Citations:
  1. Puerto Rico Departamento de Hacienda de Puerto Rico (www.hacienda.gobierno.pr)
  2. Ernst & Young global VAT tax study, Puerto Rico (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/pr-puerto-rico