Country tax profile · 2026
Puerto Rico VAT / sales tax
How Puerto Rico taxes VAT / sales
Puerto Rico charges a standard VAT/GST of 11.5% on most goods and services, with reduced rates on some essentials.
Compiled by MyNomadWorld for Puerto Rico and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Puerto Rico's VAT / sales tax compares
Puerto Rico's VAT / sales tax of 11.5% is the 139th highest of the 196 countries we track, against a global average of 14.1% and a North America average of 10.2%.
Countries with a similar VAT / sales tax
Indonesia (11%) · Philippines (12%) · Guatemala (12%) · Uzbekistan (12%) · Kyrgyzstan (12%) · Lebanon (11%)
Who is a tax resident of Puerto Rico?
Bona fide residency in Puerto Rico (presence test plus closer-connection and tax-home tests over the year)
Related Puerto Rico taxes
Moving to Puerto Rico?
Get matched with a vetted Puerto Rico tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Puerto Rico VAT / sales tax FAQ
What is the VAT / sales tax rate in Puerto Rico?
Puerto Rico charges a standard VAT/GST of 11.5% on most goods and services, with reduced rates on some essentials.