Puerto Rico (U.S.)

Paying Taxes in

Puerto Rico (U.S.)

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 5 80 20% + 19% (surtax) taxable profits 28.3
Property tax 1 6.50% book value of movable property 10.7
Municipal license tax 1 0.5% sales 8.9
Social security contributions 1 online filing 60 7.65% gross salaries 8.6
Unemployment insurance 4 5.70% gross salaries 3.4
Accident insurance 1 varies gross salaries 2.3
Real property tax 2 8.50% replacement value of property 1
Capital Gains tax 15.00% Capital gains 0
Sales tax 1 online filing 78 7.00% sales withheld
Totals: 16 218 63.1
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