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Puerto Rico

Corp Tax: 37.5%Setup: 110 USDIncorporate: 1 dayData Quality: 100%
Tax Rates
Corporate Tax
37.5%Verified May 2026
Effective Corporate Rate
4%
Capital Gains
0%Verified May 2026
Personal Income (Top)
33%Verified May 2026
VAT
11.5%Verified May 2026
VAT Reduced Rates
4%, 7%
Dividend Withholding
10%Verified May 2026
Tax System
System Type
hybridVerified May 2026
Foreign Income Taxed
Yes
CFC Rules
YesVerified May 2026
Transfer Pricing
highVerified May 2026
TP Documentation Required
Yes
Incentives
IP Regime
AvailableVerified May 2026
IP Effective Rate
4%
Crypto Tax
capital gainsChecked May 2026
Crypto Rate
0%
Participation Exemption
AvailableVerified May 2026
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
0Verified May 2026
Double Tax Agreements
0
Exit Tax
YesVerified May 2026

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