Puerto Rico Corporate Income Tax
Detailed corporate income tax rates and rules for Puerto Rico in 2026.
Puerto Rico imposes a corporate income tax consisting of a regular tax (graduated rates from 18.5% to 37.5%) and an alternative minimum tax. However, Act 60 Export Services incentives provide a flat 4% tax rate for qualifying businesses that export services from Puerto Rico. Qualifying activities include technology, consulting, financial services, and other export-oriented services. The 4% rate, combined with the exemption from US federal corporate tax on PR-source income, makes Puerto Rico highly competitive for service businesses targeting customers outside the island.
Standard Rate
18.5%
Small Business Rate
4%
How Puerto Rico Corporate Tax compares
Puerto Rico’s corporate tax rate of 18.5% is the 149th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and North America’s regional average of 22.3%.
