🇵🇷 波多黎各税率 · Puerto Rico Tax Rates
PR · 北美洲 · North America
Puerto Rico corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 37.5% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 0-33% — Progressive rates on income
- 增值税 / 商品服务税 VAT / GST: 11.5% — Sales and use tax
- 进口税 / 关税 Import Duties / Customs: Varies — Depends on product
- 预扣税 Withholding Tax: 10-29% — On dividends, interest, royalties
- 资本利得税 Capital Gains Tax: 15% — Separate capital gains tax rate
- 财产税 / 房产税 Property Tax: Varies — Municipal property tax applies
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance tax
- 印花税 Stamp Duty: Varies — On certain legal documents
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: 7.65% — Employee contribution, employer pays more
- 其他税种 Other Taxes: Varies — Municipal license tax