Puerto Rico: what is the corporate tax rate?

18.5%. That is the headline rate, the one ordinary companies pay.

Puerto Rico: what is the income tax rate?

0% to 33%. Depending on the country, a flat rate or a progressive scale.

FiScore 5.6 out of 10, ranked 83rd of 217: around the world average.

Puerto Rico vs World average Compare another country

Corporate 18.5% · Personal 0% to 33% · VAT 11.5% · USD

FiScore

83rd Light Heavy

Corporate income taxheadline rate

18.5%

20.8%

−2.3points

Personal income taxtop bracket

33%

17%

+16.0points

VATstandard rate

11.5%

14%

−2.5points

Corporate income tax
Regime	Rate
Taux de base standard regime	18.5%
Surtaxe au-delà de 275 000 USD S’ajoute au taux de base, soit 37,5 % au total	19%