Sales Tax States
Puerto Rico

Reverse Sales Tax Calculator of Puerto Rico for 2024

How 2024 Sales Tax are calculated in Puerto Rico

The state general sales tax rate of Puerto Rico is 10.5%. Puerto Rico cities and/or municipalities don't have a city sales tax.

Every 2024 combined rates mentioned above are the results of Puerto Rico state rate (10.5%), the county rate (1%). There is no city sales tax for the Puerto Rico cities. There is no special rate for Puerto Rico.

Variations by Purchase Type

Puerto Rico's sales tax rate may vary depending on the type of purchase. Examples of taxable categories may include:

  • Consumer use tax
  • Rental tax
  • Sales tax
  • Sellers use tax
  • Lodgings tax


For comprehensive details, please refer to the official Puerto Rico government website.

Puerto Rico state rate(s) for 2024

Lowest possible rate: 11.5% (e.g., , Puerto Rico)
Average combined rate across Puerto Rico: 11.5%

Rates changes

No changes has been made in Puerto Rico for county, city and/or special rates in current quarter of 2024 compared to 2023.

Most Recent Sales Tax Rate Update

The latest update to the sales tax rates was made in January 2024.

Puerto Rico Regions & ZIP Codes

Select a City

Top 10 Largest Cities in Puerto Rico
(by ZIP Code Count)

Full list of Puerto Rico cities

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