Puerto Rico Sales Tax Guide & Nexus Calculator (2026)
Puerto Rico is a US territory with the highest consumption tax rate among all US jurisdictions at 10.5%. Puerto Rico’s IVU (Impuesto sobre Ventas y Uso) system has both state and municipal components, and a separate 4% rate applies to certain B2B services. Remote sellers meeting the $100,000 threshold must register with the Puerto Rico Treasury Department.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| Rate | 10.5% IVU (state-level) + 1% municipal component = 11.5% combined for most taxable items |
| Economic Nexus Threshold | $100,000 gross sales (rolling 12 months) |
| Transaction Threshold | None |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Monthly |
| SST Member | No |
| Registration Portal | suri.hacienda.pr.gov |
Puerto Rico as a US Territory
Section titled “Puerto Rico as a US Territory”Puerto Rico is an unincorporated US territory with its own tax system administered by the Departamento de Hacienda (Treasury Department). Puerto Rico’s sales and use tax — the IVU (Impuesto sobre Ventas y Uso) — applies to sales of taxable goods and services to Puerto Rico consumers.
Puerto Rico is not a state and is not subject to Wayfair nexus rules in the same way as US states, but Puerto Rico has enacted its own economic nexus framework requiring remote sellers to collect IVU once they cross the $100,000 threshold.
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Puerto Rico’s economic nexus threshold is $100,000 in gross sales into Puerto Rico in the current or prior 12-month period. Once exceeded, registration and collection are required.
Marketplace-facilitated sales count toward the threshold.
IVU Rate Structure
Section titled “IVU Rate Structure”Puerto Rico’s IVU has two components:
| Component | Rate |
|---|---|
| State IVU | 10.5% |
| Municipal IVU | 1% |
| Combined standard rate | 11.5% |
B2B services rate: Certain business-to-business services that would otherwise be taxable receive a preferential 4% B2B services IVU rate instead of the full 10.5%. This applies to services rendered to a reseller or merchant for use in their commercial activity. For remote sellers providing services primarily to Puerto Rico businesses (B2B), this 4% rate may apply.
Most retail and B2C transactions are at the 11.5% combined rate.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods, SaaS, most goods and services.
Exempt: Prescription drugs, most groceries (food for human consumption is exempt from the state 10.5% IVU; the 1% municipal IVU may still apply in some cases), certain medical equipment, qualifying manufacturing inputs.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Puerto Rico taxes SaaS and digital goods under its IVU framework:
- SaaS — taxable
- Downloaded software — taxable
- Digital content (music, ebooks, streaming) — taxable
- Online subscriptions — taxable
Puerto Rico’s IVU applies broadly to digital transactions.
Registration
Section titled “Registration”Puerto Rico is not an SST member. Register with the Puerto Rico Treasury Department (Hacienda).
- Go to the SURI portal: suri.hacienda.pr.gov
- Register for an IVU Merchant Registration
- Provide EIN (US EIN is accepted for remote sellers) and business details
- You will receive a Puerto Rico Merchant Registration Number
Remote sellers may register as Non-Resident Merchants for remote sales into Puerto Rico.
Foreign Sellers
Section titled “Foreign Sellers”Puerto Rico accepts foreign business registrations. A US EIN is preferred; contact Hacienda for alternatives.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”Monthly filing is the standard for sellers with meaningful Puerto Rico revenue.
Monthly due dates: Returns are due by the 20th of the following month.
Returns are filed through the SURI portal.
Compliance Notes
Section titled “Compliance Notes”Highest rate among US jurisdictions: Puerto Rico’s 11.5% combined IVU rate is the highest among all US states and territories. For sellers with significant Puerto Rico revenue, this creates substantial tax exposure.
B2B services at 4%: If your SaaS or digital services are sold primarily to Puerto Rico businesses (not consumers), the 4% B2B services rate may apply rather than 10.5%. Document B2B status carefully.
State vs. municipal IVU: The 10.5% state IVU and 1% municipal IVU are separate but typically filed together. Both are administered centrally through SURI for remote sellers.
Not SST: Puerto Rico is not an SST member.
Act 60 / Act 22 tax incentives: Puerto Rico offers significant tax incentives for certain individuals and businesses that relocate to Puerto Rico (Act 60 export services provisions, formerly Acts 20/22). These are income tax incentives — they do not eliminate IVU obligations on sales to Puerto Rico consumers.