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Puerto Rico

Corp Tax: 37.5%Setup: 250 USDIncorporate: 1 daysData Quality: 42%
Tax Rates
Corporate Tax
37.5%Verified Aug 58067
Effective Corporate Rate
4%
Capital Gains
0%Verified Aug 58067
Personal Income (Top)
33%Verified Aug 58067
VAT
11.5%Verified Aug 58067
VAT Reduced Rates
4%
Dividend Withholding
10%Verified Aug 58067
Tax System
System Type
territorial
Foreign Income Taxed
No
CFC Rules
No
Transfer Pricing
high
TP Documentation Required
Yes
Incentives
IP Regime
AvailableVerified Aug 58067
IP Effective Rate
4%
Crypto Tax
capital gainsVerified Aug 58067
Crypto Rate
0%
Participation Exemption
Available
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
0
Double Tax Agreements
0
Exit Tax
Yes