Puerto Rico Sales Tax Rate 2026: State and Local Guide
Review Puerto Rico state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.
Combined Rate
11.500%
Current combined sales tax rate shown for this page.
State Portion
11.500%
Base state sales tax component in the rate breakdown.
Local Portion
0.000%
County, city, and special district tax combined.
Focus
Rate, filing, nexus, and official links
Puerto Rico department of revenue resources and lookup references.
State Rate
11.500%
Base state sales tax rate.
Average Combined
N/A
Average combined state and local rate.
Maximum Local
N/A
Highest combined local rate shown in current guidance.
County Pages
0
County-level sales tax pages in the current location index.
Official Links
2
Forms, filing tools, lookup pages, and research links.
State Rate Breakdown
Puerto Rico state and local sales tax benchmark
Rate Components
State, county, city, and special district sales tax breakdown
| Component | Rate |
|---|---|
| Puerto Rico State Sales Tax | 11.500% |
| Combined Sales Tax Rate | 11.500% |
County Directory
Browse Puerto Rico sales tax rates by county
Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.
Official State Resources
Puerto Rico sales tax forms, e-file, lookup, and agency links
Electronic filing
- No imported e-file links are attached yet.
Agency research
Sales Tax Holidays
Puerto Rico tax holiday calendar and eligible items
Back-to-School School Uniforms/footwear Supplies
TBA
Back-to-School School Uniforms/footwear Supplies
Hurricane Preparedness Portable generators priced $3,000 or less Specified hurricane preparedness items (no price caps)
TBA (usually May)
Hurricane Preparedness Portable generators priced $3,000 or less Specified hurricane preparedness items (no price caps)
hurricane preparedness sales tax holiday
May 2024 (exact dates TBD)
hurricane preparedness sales tax holiday
FAQ
Puerto Rico sales tax questions
What is the Puerto Rico state sales tax rate?
The current state-level rate shown in our tax rate table is 11.500%. Local county, city, and special district taxes can push the combined rate higher.
How many official sales tax resources are available for Puerto Rico?
We currently surface 2 imported official resource links for Puerto Rico, including forms, agency research links, e-file portals, registration links, and lookup tools.
Does Puerto Rico have economic nexus rules?
Yes. The current state guideline shows a sales threshold of N/A before many remote sellers need to register and collect tax.
Where can I find holidays, forms, and taxability updates for Puerto Rico?
This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.