Commonwealth of Puerto Rico
Corporate Services in Puerto Rico-
Advantages of the United States Territory:
As a US territory, Puerto Rico provides significant advantages to businesses, including the use of the US dollar, reduced capital transfer costs, fewer bureaucratic procedures, and goods labeled as "Made in the USA".
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Significant Tax Incentives:
Puerto Rico offers a range of attractive tax incentives for investors, including a 4% corporate income tax rate, 100% tax-free profit distribution for certain businesses, and a 90% tax exemption on individual property taxes.
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Prime Geographic Location:
Situated between the Dominican Republic and the US Virgin Islands, Puerto Rico enjoys convenient access to the Latin American and Caribbean markets. Its close ties to the US also mean regular flights from San Juan's Luis Muñoz Marín International Airport to major US cities.
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Remarkable Investment Opportunities:
Puerto Rico has a well-prepared industrial base and a robust entrepreneurial ecosystem, making it a growing center for innovation. Multiple accelerator programs and incubators support startups across sectors, attracting significant venture capital investment and fostering a dynamic business community on the island.
Tax Info
Enter Dynamic Page- General CIT Rate
- 37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
- CIT Return Due Date
- Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
- CIT Payment Due Date
- Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
- CIT Estimated Payment Due Date
- Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- N/A
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 10/29/29
- General VAT Rate
- 11.5
- General Capital Gain Tax Rate
- 20
Belonging Jurisdiction
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GUS - Greater U.S. Area
Greater United States AreaLearn MoreGreater United States Area -
NAFTA - USMCA (formerly NAFTA)
United States-Mexico-Canada AgreementLearn MoreUnited States-Mexico-Canada Agreement -
PR - Puerto Rico
Commonwealth of Puerto RicoLearn MoreCommonwealth of Puerto Rico -
WORLD - Global
EarthLearn MoreEarth
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