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Puerto Rico

Corp Tax: 37.5%Setup: 250 USDIncorporate: 1 daysData Quality: 42%
Tax Rates
Corporate Tax
37.5%Verified Feb 2026
Effective Corporate Rate
4%
Capital Gains
0%Verified Feb 2026
Personal Income (Top)
33%Verified Feb 2026
VAT
11.5%Verified Feb 2026
VAT Reduced Rates
4%
Dividend Withholding
10%Verified Feb 2026
Tax System
System Type
territorial
Foreign Income Taxed
No
CFC Rules
No
Transfer Pricing
high
TP Documentation Required
Yes
Incentives
IP Regime
AvailableVerified Feb 2026
IP Effective Rate
4%
Crypto Tax
capital gainsVerified Feb 2026
Crypto Rate
0%
Participation Exemption
Available
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
0
Double Tax Agreements
0
Exit Tax
Yes

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