Puerto Rico: Marijuana Tax Handbook
Puerto Rico Marijuana Tax Rate
| Sales Tax Medical | Excise Tax Medical | Max Medical Tax | Sales Tax Recreational | Excise Tax Recreational | Max Recreational Tax |
|---|---|---|---|---|---|
| N/A | N/A | N/A | N/A | N/A | N/A |
2024 Puerto Rico Marijuana Tax Handbook
Medical marijuana legal in Puerto Rico, but there is no cannabis sales tax for it.
Recreational marijuana is illegal in Puerto Rico, so there are no taxes for it.
About Puerto Rico Marijuana Tax
Patients are charges a sale or use tax (SUT) which is 11.5 % of the sales price.
Is the Puerto Rico Marijuana Tax Weight-Based or Percentage-of-price-Based?
Puerto Rico's marijuana program uses a Percentage-of-price tax system. This means that the tax charged is calculated using the retail price of the Marijuana at the time of purchase.
Does Puerto Rico have a Controlled Substances Tax?
Puerto Rico does not have a Controlled Substances tax involving Marijuana.
How do Puerto Rico's marijuana taxes compare to the states around it?
US Virgin Islands
- Medical marijuana: Legal
- Medical Excise Tax: 10.00%
- Medical Sales Tax: 5.00%
- Recreational marijuana: Illegal
Note: It is illegal to transport marijuana accross state lines.
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