Puerto Rico or United States: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Puerto Rico, ahead by 0.5 FiScore point.

Tax Puerto Rico United States Gap
Corporate income tax headline rate 18.5% 21% −2.5 points
Personal income tax top bracket 0% to 33% 10% to 37% −4.0 points
VAT standard rate 11.5% 11.73% −0.2 points

Detailed schedules

Corporate income tax

Puerto Rico

Base rate 18.5%
Surtax over 275,000 USD Added to base rate, total 37.5% 19%

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a
See the Puerto Rico page See the United States page