State Overview · 2026

PR Sales Tax Rates

Average 11.5%
Min 11.5%
Max 11.5%
Jurisdictions 174

PR Sales Tax Overview

As of 2026, PR has an average combined sales tax rate of 11.5%, with rates ranging from 11.5% to 11.5% depending on your specific location. The state's sales tax is administered by the PR Department of Revenue. With 174 tracked jurisdictions, the actual rate you pay depends on a combination of state, county, and city-level taxes applied to your zip code.

The sales tax in PR is composed of multiple layers. The state sets a base rate that applies uniformly across all jurisdictions. On top of this, individual counties and cities may add their own surcharges. This layered system means that the rate you pay can vary significantly even within the same state. For example, the lowest rate in PR is 11.5% while the highest reaches 11.5% — a spread of 0%.

PR Tax Examples (Average Rate)

$25 meal $2.88 tax
$100 purchase $11.50 tax
$500 electronics $57.50 tax
$1,000 appliance $115.00 tax

* Based on average rate of 11.5%. Actual tax depends on your zip code.

Top Jurisdictions in PR

ADJUNTAS CO 00601
11.5%
AGUADA CO 00602
11.5%
AGUADILLA CO 00603
11.5%
AGUADILLA CO 00604
11.5%
AGUADILLA CO 00605
11.5%
MARICAO CO 00606
11.5%
AGUADA CO 00610
11.5%
UTUADO CO 00611
11.5%
ARECIBO CO 00612
11.5%
ARECIBO CO 00613
11.5%
ARECIBO CO 00614
11.5%
ARECIBO CO 00616
11.5%
BARCELONETA CO 00617
11.5%
CABO ROJO CO 00622
11.5%
CABO ROJO CO 00623
11.5%
PENUELAS CO 00624
11.5%
CAMUY CO 00627
11.5%
LARES CO 00631
11.5%
SABANA GRANDE CO 00637
11.5%
CIALES CO 00638
11.5%
UTUADO CO 00641
11.5%
DORADO CO 00646
11.5%
GUANICA CO 00647
11.5%
FLORIDA CO 00650
11.5%
ARECIBO CO 00652
11.5%
GUANICA CO 00653
11.5%
GUAYANILLA CO 00656
11.5%
HATILLO CO 00659
11.5%
HORMIGUEROS CO 00660
11.5%
ISABELA CO 00662
11.5%
JAYUYA CO 00664
11.5%
LAJAS CO 00667
11.5%
LARES CO 00669
11.5%
LAS MARIAS CO 00670
11.5%
MANATI CO 00674
11.5%
MOCA CO 00676
11.5%
RINCON CO 00677
11.5%
QUEBRADILLAS CO 00678
11.5%
MAYAGUEZ CO 00680
11.5%
MAYAGUEZ CO 00681
11.5%
MAYAGUEZ CO 00682
11.5%
SAN GERMAN CO 00683
11.5%
SAN SEBASTIAN CO 00685
11.5%
MOROVIS CO 00687
11.5%
ARECIBO CO 00688
11.5%
AGUADILLA CO 00690
11.5%
VEGA ALTA CO 00692
11.5%
VEGA BAJA CO 00693
11.5%
VEGA BAJA CO 00694
11.5%
YAUCO CO 00698
11.5%
AGUAS BUENAS CO 00703
11.5%
GUAYAMA CO 00704
11.5%
AIBONITO CO 00705
11.5%
MAUNABO CO 00707
11.5%
ARROYO CO 00714
11.5%
PONCE CO 00715
11.5%
JUANA DIAZ CO 00716
11.5%
PONCE CO 00717
11.5%
NAGUABO CO 00718
11.5%
NARANJITO CO 00719
11.5%
OROCOVIS CO 00720
11.5%
HUMACAO CO 00721
11.5%
GUAYAMA CO 00723
11.5%
CAGUAS CO 00725
11.5%
CAGUAS CO 00726
11.5%
CAGUAS CO 00727
11.5%
PONCE CO 00728
11.5%
CAGUAS CO 00729
11.5%
JUANA DIAZ CO 00730
11.5%
PONCE CO 00731
11.5%
PONCE CO 00732
11.5%
PONCE CO 00733
11.5%
PONCE CO 00734
11.5%
CEIBA CO 00735
11.5%
CAYEY CO 00736
11.5%
CAYEY CO 00737
11.5%
FAJARDO CO 00738
11.5%
CIDRA CO 00739
11.5%
FAJARDO CO 00740
11.5%
HUMACAO CO 00741
11.5%
CEIBA CO 00742
11.5%
NAGUABO CO 00744
11.5%
RIO GRANDE CO 00745
11.5%
SALINAS CO 00751
11.5%
SAN LORENZO CO 00754
11.5%
SANTA ISABEL CO 00757
11.5%
VIEQUES CO 00765
11.5%
VILLALBA CO 00766
11.5%
YABUCOA CO 00767
11.5%
COAMO CO 00769
11.5%
LAS PIEDRAS CO 00771
11.5%
LOIZA CO 00772
11.5%
LUQUILLO CO 00773
11.5%
CULEBRA CO 00775
11.5%
JUNCOS CO 00777
11.5%
GURABO CO 00778
11.5%
JUANA DIAZ CO 00780
11.5%
COMERIO CO 00782
11.5%
COROZAL CO 00783
11.5%
GUAYAMA CO 00784
11.5%
GUAYAMA CO 00785
11.5%
AIBONITO CO 00786
11.5%
HUMACAO CO 00791
11.5%
HUMACAO CO 00792
11.5%
BARRANQUITAS CO 00794
11.5%
JUANA DIAZ CO 00795
11.5%
SAN JUAN CO 00901
11.5%
SAN JUAN CO 00902
11.5%
SAN JUAN CO 00906
11.5%
SAN JUAN CO 00907
11.5%
SAN JUAN CO 00908
11.5%
SAN JUAN CO 00909
11.5%
SAN JUAN CO 00910
11.5%
SAN JUAN CO 00911
11.5%
SAN JUAN CO 00912
11.5%
SAN JUAN CO 00913
11.5%
SAN JUAN CO 00914
11.5%
SAN JUAN CO 00915
11.5%
SAN JUAN CO 00916
11.5%
SAN JUAN CO 00917
11.5%
SAN JUAN CO 00918
11.5%
SAN JUAN CO 00919
11.5%
GUAYNABO CO 00920
11.5%
GUAYNABO CO 00921
11.5%
SAN JUAN CO 00922
11.5%
SAN JUAN CO 00923
11.5%
CAROLINA CO 00924
11.5%
SAN JUAN CO 00925
11.5%
SAN JUAN CO 00926
11.5%
SAN JUAN CO 00927
11.5%
SAN JUAN CO 00928
11.5%
SAN JUAN CO 00929
11.5%
SAN JUAN CO 00931
11.5%
SAN JUAN CO 00933
11.5%
BAYAMON CO 00934
11.5%
SAN JUAN CO 00935
11.5%
SAN JUAN CO 00936
11.5%
SAN JUAN CO 00937
11.5%
SAN JUAN CO 00939
11.5%
SAN JUAN CO 00940
11.5%
BAYAMON CO 00949
11.5%
TOA BAJA CO 00950
11.5%
TOA BAJA CO 00951
11.5%
TOA BAJA CO 00952
11.5%
TOA ALTA CO 00953
11.5%
TOA ALTA CO 00954
11.5%
SAN JUAN CO 00955
11.5%
BAYAMON CO 00956
11.5%
BAYAMON CO 00957
11.5%
BAYAMON CO 00958
11.5%
BAYAMON CO 00959
11.5%
BAYAMON CO 00960
11.5%
BAYAMON CO 00961
11.5%
BAYAMON CO 00962
11.5%
CATANO CO 00963
11.5%
GUAYNABO CO 00965
11.5%
BAYAMON CO 00966
11.5%
GUAYNABO CO 00968
11.5%
BAYAMON CO 00969
11.5%
GUAYNABO CO 00970
11.5%
GUAYNABO CO 00971
11.5%
SAN JUAN CO 00975
11.5%
CAROLINA CO 00976
11.5%
TRUJILLO ALTO CO 00977
11.5%
TRUJILLO ALTO CO 00978
11.5%
CAROLINA CO 00979
11.5%
CAROLINA CO 00981
11.5%
CAROLINA CO 00982
11.5%
CAROLINA CO 00983
11.5%
CAROLINA CO 00984
11.5%
CAROLINA CO 00985
11.5%
CAROLINA CO 00986
11.5%
CAROLINA CO 00987
11.5%
CAROLINA CO 00988
11.5%

Business Compliance in PR

Businesses operating in PR are required to register for a sales tax permit, collect the correct rate at the point of sale, and remit taxes on a regular filing schedule (monthly, quarterly, or annually depending on volume). Failure to collect and remit the correct amount can result in penalties, interest, and audit exposure from the state revenue department. If you sell online, be aware that economic nexus laws may also require collection in PR if your sales exceed certain thresholds.

Frequently Asked Questions

What is the average sales tax rate in PR?

The average combined sales tax rate in PR is 11.5% as of 2026. This includes state, county, and local taxes.

What is the highest sales tax rate in PR?

The highest combined sales tax rate in PR is 11.5% in ADJUNTAS CO (00601).

What is the lowest sales tax rate in PR?

The lowest combined sales tax rate in PR is 11.5% in ADJUNTAS CO (00601).

How many tax jurisdictions does PR have?

PR has 174 tracked tax jurisdictions in our database. Each jurisdiction may have a different combined rate due to varying county and city taxes.

Does PR charge sales tax on groceries?

Sales tax rules for groceries vary by state. In many states, unprepared food and grocery items are exempt or taxed at a reduced rate. Check with the PR revenue department for specific exemption details, as rules can change annually.

How do I calculate sales tax in PR?

To calculate sales tax in PR, look up your specific zip code to find the exact combined rate. Multiply the purchase price by that rate. For example, at the average rate of 11.5%, a $100 purchase would incur $11.50 in tax.

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