IVU (impuesto sobre ventas)
Puerto Rico's sales and use tax, 11.5 percent, made up of 10.5 percent commonwealth and 1 percent municipal. Prepared food at businesses certified by the Treasury pays a reduced rate of 7 percent. As in the rest of the United States, shelf prices exclude it and the amount appears at checkout.
Example
A certified restaurant bill rises by 7 percent and a clothing store bill by 11.5, so the tag is never the total.
Best tours and tickets
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Frequently asked questions
Why do some restaurants charge 7 and others 11.5?
Because only businesses with a current Treasury certificate may apply the reduced prepared food rate. The rest charge the general rate.
Can I claim a tax refund when leaving?
No. Puerto Rico has no sales tax refund scheme for visitors.
