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Puerto Rico Sales & Use Tax Rate Publications

Rate information and official source materials for supported quarters.

Combined general IVU for Puerto Rico from the current Hacienda Contabilidad circular, checked against Determinación Administrativa Núm. 17-04 and the newest municipal IVU circular. Monitoring and validation only.

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Official sources

Official pages for Puerto Rico.

Pages

State facts

General
11.5%

Official page · Read October 2, 2026 at 4:11 AM UTC

Effective date

Charts retrieved October 26, 2026 at 1:49 PM UTC

Effective date

From April 24, 2025

Source agency
Departamento de Hacienda de Puerto Rico
Status
Published
Source document
Carta Circular de Finanzas Públicas Núm. 1300-51-25

Official source

Open official state pageSaved copy · Unlocks for paid members.

For research and verification only. This information is not tax advice. Confirm current requirements with the taxing authority or qualified advisor.

CC 1300-51-25. Effective From April 24, 2025

Changes

The jurisdictions that changed on this Puerto Rico chart are included with a plan.

Combined general IVU 11.5% printed on Carta Circular de Finanzas Públicas Núm. 1300-51-25. Determinación Administrativa Núm. 17-04 prints that total as IVU estatal 10.5% plus IVU municipal 1%. Carta Circular de Rentas Internas Núm. 26-13 (“CC RI 26-13”) prints municipal IVU of 1%. One territory row. Municipal IVU is a component, not a municipio table. IVU-Especial 4% is not the general rate. Monitoring and validation only.

The circular PDF is dated 2025-04-24. The publication page dates the circular 2025-05-07.

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Puerto Rico sales and use tax rates effective From April 24, 2025
JurisdictionCombined IVUSource
Puerto RicoCarta Circular de Finanzas Públicas Núm. 1300-51-25 prints IVU de 11.5% on taxable sales, regardless of municipality.Determinación Administrativa Núm. 17-04 prints IVU total 11.5% as IVU estatal 10.5% and IVU municipal 1%.Carta Circular de Rentas Internas Núm. 26-13 (“CC RI 26-13”) prints municipal IVU of 1%.IVU-Especial 4% is not the general rate. No municipio rate rows are published.From April 24, 202511.5%IVU estatal 10.5% · IVU municipal 1%OfficialUnlocks for paid members.