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IVU sales tax calculator
Calculator

IVU sales tax calculator

Puerto Rico's sales and use tax, the IVU (Impuesto sobre Ventas y Uso), is 11.5% on most purchases: 10.5% to the state and 1% to the municipality.

Betxypr / Wikimedia Commons · CC BY-SA 4.0
Standard IVU
11.5%
10.5% state + 1% municipal
Departamento de Hacienda
Prepared food
7%
At restaurants certified by Hacienda
Act 257-2018, effective Oct 1, 2019
Pro & B2B services
4%
Designated professional and business-to-business services
State only, no municipal tax
Small providers
0%
Those services, if annual volume ≤ $200,000
Hacienda CC RI 19-05
Home/Tools/IVU calculator
$111.50
Total with 11.5% IVU

How the IVU works

Most goods and many services in Puerto Rico carry an 11.5% IVU. Of that, 10.5% goes to the central government and 1% to the municipality where the sale happens. Prices on shelves usually exclude the tax, which is added at the register, just as with state sales tax on the mainland.

Restaurants certified by Hacienda may charge a reduced 7% on prepared food, soft drinks, baked goods and sweets. Alcohol stays at 11.5%. Hacienda publishes the list of certified businesses on its SURI portal.

Designated professional services (such as lawyers, accountants and engineers) and services to other businesses are taxed at a state-only 4%, and providers with annual business volume of $200,000 or less are exempt.

Some items are exempt or taxed differently, including prescription medicines and many unprocessed foods. Tips are calculated on the pre-tax amount here, the most common practice.

This calculator is for estimates. For filing and compliance, consult the Departamento de Hacienda or a Puerto Rico tax professional.