🇵🇷 Puerto Rico (US)
Latin America & Caribbean ·
1/11
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 33, plus 5% gradual adjustment tax |
| Headline CIT rate | 37.5 (i.e. 18.5% + 19% surtax on income over USD 275,000). |
| Standard VAT rate | Sales and use tax: 11.5% for tangible personal property and certain services; 4% for business-to-business services and designated services. |
| Headline individual capital gains tax rate | 15 (25% for non-resident foreign nationals) |
| Headline corporate capital gains tax rate | 20 |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: NA; Non-resident: 15 (individual) or 10 (corporation) / 29 / 29 |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Citizenship-based taxation No — power absent
Puerto Rico taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Puerto Rican residents are taxed in Puerto Rico on their worldwide income, no matter where the income is sourced. Puerto Rican non-residents are only taxed in Puerto Rico on their Puerto Rico-source income.”
Source: PwC Worldwide Tax Summaries — Puerto RicoProfessional / legal analysis · quote machine-verified 2026-08-25