Puerto Rico: Medical Marijuana Handbook

Puerto Rico:

Puerto Rico Marijuana Tax Rate

Sales Tax Medical Excise Tax Medical Max Medical Tax Sales Tax Recreational Excise Tax Recreational Max Recreational Tax
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2021 Puerto Rico Medical Marijuana Handbook

Puerto Rico has 1 bordering state consisting of US Virgin Islands,

Medical marijuana is legal in US Virgin Islands and is subject to a cannabis sales tax of 5.00%. There is also a 10.00% cannabis excise tax on all sales of medical marijuana in US Virgin Islands.


Medical Marijuana is illegal in so there is no tax on medical marijuana in those states.

About Puerto Rico Medical Marijuana

Is medical marijuana legal in Puerto Rico?

Yes, medical marijuana is legal in Puerto Rico

When and how did Puerto Rico legalize marijuana for medical use?

Puerto Rico legalized medical marijuana in 2015. This law was passed using Executive Order 2015-10. . The official name for this law is the Act to Manage the Study, Development and Research of Cannabis for Innovation, Applicable Norms and Limitations (Medicinal Act; 42-2017).

oils, creams, and concentrates are legal. flower is not legal


Is it legal to grow marijuana for medicinal use at home in Puerto Rico?

No, medical marijuana patients are not allowed to grow marijuana for medicinal use a home.

Are there medical dispensaries available to patients?

Yes, as long as the patient presents the appropriate documentation for Puerto Rico.

No plant material

Is there a list of specific conditions for medical marijuana in Puerto Rico?

  • Alzheimer disease
  • Anorexia
  • Arthritis
  • Autism
  • Cancer and cancer chemotherapy treatment
  • Depression
  • Anxiety Disorders, as defined in the DSM V (Diagnostic and Statistical Manual of Mental Disorders)
  • Disorders related to the Human Immunodeficiency Virus (HIV)
  • Degenerative diseases such as: Amyotrophic Lateral Sclerosis (ALS) and multiple sclerosis
  • Inflammatory Bowel Disease
  • Incurable and advanced diseases requiring palliative care
  • Epilepsy
  • Fibromyalgia
  • Glaucoma
  • Hepatitis C
  • Insomnia
  • Spinal cord injuries
  • Migraine
  • Peripheral neuropathies
  • Parkinson disease
  • Post Traumatic Stress Disorder (PTSD)
  • Acquired Immune Deficiency Syndrome (AIDS)
  • Bipolar disorder
  • Any other condition that causes cachexia
  • Chronic pain
  • Severe nausea or persistent muscle spasm

Does Puerto Rico have a medical registry system or ID card?

Yes, Puerto Rico keeps track of their medical marijuna patients.

Does Puerto Rico recognize patients from other states?

No, Puerto Rico does not recognize patients from any state.

Are there any age restrictions for medical marijuana in Puerto Rico?

Must be 18 years old. Minors must have designated caregiver.


** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/puerto-rico/marijuana/medical