Puerto Rico: Sales Tax Handbook

Lowest sales tax (N/A)   Highest sales tax (N/A)

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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 73 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 N/A in the city of .

Last updated October 2024