Puerto Rico sales tax rate (IVU)
11.5%
The Puerto Rico sales tax rate (IVU, the sales and use tax) is 11.5% in general: 10.5% state plus 1% municipal. Certain services pay 4%.
Last verified: October 16, 2026Sources & methodologyFound an error? Tell us
Notice: General information, not tax advice. Exemptions and special cases are not included; confirm with the Departamento de Hacienda or a tax professional.
| Rate | % | Applies to | Law section |
|---|---|---|---|
| State sales and use taxIVU estatal | 10.5% | Sale and use of taxable items in Puerto Rico. | 6%: Código de Rentas Internas de 2011, Sec. 4020.01(b)4.5%: Código de Rentas Internas de 2011, Sec. 4210.01(b) (surcharge, "sobretasa") |
| Municipal sales and use taxIVU municipal | 1% | Imposed uniformly by all 78 municipios on the same base as the state tax, with the exceptions listed in the same section. | 1%: Código de Rentas Internas de 2011, Sec. 6080.14(a) |
| Total sales and use tax (state + municipal)IVU total (estatal + municipal) | 11.5% | General rate on taxable items: the state rate plus the municipal rate. | 10.5%: State rate (Sec. 4020.01(b) and 4210.01(b))1%: Municipal rate (Sec. 6080.14(a)) |
| Services to other merchants and designated professional servicesServicios rendidos a otros comerciantes y servicios profesionales designados | 4% | Services rendered to other merchants and designated professional services (as defined in Subtítulo D), performed after September 30, 2015. | 4%: Código de Rentas Internas de 2011, Sec. 4210.01(c) |
What this page does not cover
It does not include exemptions (Subtitle D, Chapter 3), reduced rates for specific items or other special cases. Confirm with the Departamento de Hacienda or a tax professional.
Source
- Código de Rentas Internas de Puerto Rico de 2011 (Ley 1-2011, según enmendada)officialconsolidated text, Rev. 27 de septiembre de 2024
How we check each source: Sources & methodology. Found an error? Tell us.
Frequently asked questions
How much is the sales tax in Puerto Rico?
The general IVU is 11.5%: 10.5% state (Código de Rentas Internas de 2011, Sec. 4020.01(b); Código de Rentas Internas de 2011, Sec. 4210.01(b) (surcharge, "sobretasa")) plus 1% municipal (Código de Rentas Internas de 2011, Sec. 6080.14(a)).
What is the 1% municipal IVU?
It is the 1% imposed uniformly by all 78 municipios on the same base as the state tax, with the exceptions listed in the same section (Código de Rentas Internas de 2011, Sec. 6080.14(a)).
What is the 4% IVU on services?
A 4% rate on services rendered to other merchants and designated professional services performed after September 30, 2015 (Código de Rentas Internas de 2011, Sec. 4210.01(c)).
Does this cover exemptions?
No. Exemptions and special cases are not covered. This is general information, not tax advice.