Puerto Rico: Sales Tax Handbook
2026 List of Puerto Rico Local Sales Tax Rates
Lowest sales tax (11.5%) Highest sales tax (11.5%)
Puerto Rico has state sales tax of 10.5%, and allows local governments to collect a local option sales tax of up to 1%. There are a total of 70 local tax jurisdictions across the state, collecting an average local tax of 1%. Click here for a larger sales tax map, or here for a sales tax table.
Combined with the state sales tax, the highest sales tax rate in Puerto Rico is 11.5% in the cities of Yauco, Yabucoa, Villalba, Vieques and Vega Baja (and 100 other cities).
Last updated July 2026Puerto Rico County-Level Sales Taxes
In the map of Puerto Rico above, the seventeen counties in Puerto Rico are colorized based on the maximum sales tax rate that occurs within that county. Counties marked with a in the list below have a county-level sales tax. You can also download a Puerto Rico sales tax rate database.
| County Name | Tax Rate |
|---|---|
| Adjuntas | 11.5% |
| Aguadilla | 11.5% |
| Aibonito | 11.5% |
| Arecibo | 11.5% |
| Barceloneta | 11.5% |
| Bayamon | 11.5% |
| Canovanas | 11.5% |
| Carolina | 11.5% |
| Catano | 11.5% |
| Guaynabo | 11.5% |
| Maricao | 11.5% |
| Patillas | 11.5% |
| San Juan | 11.5% |
| Santa Isabel | 11.5% |
| Toa Alta | 11.5% |
| Toa Baja | 11.5% |
| Trujillo Alto | 11.5% |
Puerto Rico City and Locality Sales Taxes
Cities or towns marked with an have a local city-level sales tax, potentially in addition to additional local government sales taxes. Click on any city name for the applicable local sales tax rates.
Puerto Rico Sales Tax Rates by Zip Code:
Need an updated list of Puerto Rico sales tax rates for your business? Download our Puerto Rico sales tax database!
Simplify Puerto Rico sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
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