Amount USD: $0 USD, Rate Percent: 7%
A Room Occupancy Tax charged by Puerto Rico on short-term accommodations (less than 90 days). Rates vary based on property type (e.g., inns, motels, hotels with casinos) as established by local law.
Overview
Tax entries
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Last updated
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Puerto Rico tax notes
Server-rendered snapshot for AI crawlers and no-JS clients.
Income and import tax notes. Replace demo data with official sources.
Standard Rate Percent: 11.5%, Reduced Rate Percent: 4%
Puerto Rico’s principal indirect tax is the Sales and Use Tax (Impuesto sobre Ventas y Uso, or IVU) charged on most goods and services.
Duty Free Allowance USD: $0 USD
Puerto Rico follows U.S. federal customs law; imported goods arriving from outside U.S. customs territory are subject to U.S. customs duties and federal import rules, with standard duty-free personal exemptions. There is no separate local duty-free regime specific to Puerto Rico for tourists.
Source: Taxation in Puerto Rico (U.S. federal customs apply)
Reference note
Imported goods into Puerto Rico are subject to U.S. customs duties and the Puerto Rico Sales and Use Tax (IVU) upon entry into the commonwealth, with rates and classifications governed by federal and commonwealth law.
Source: Taxation in Puerto Rico overview
Primary sources: Puerto Rico economic overview (allows USD as official currency), Puerto Rico Tourism Company Room Tax. Full dataset: taxes.json.
Country brief context
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