The sales and use tax (IVU, for impuesto sobre ventas y uso) is added to the price of almost everything sold in Puerto Rico. This calculator tells you how much IVU applies to a sale and how it splits between the state part, collected by the Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda"), and the municipal part. It also figures the reduced 4% rate and backs the IVU out of a price that already includes it.
How to use it
- Enter the price. The default is $100.
- Choose the type of sale:
- General (11.5%): most goods and services sold to consumers.
- B2B or designated professional services (4%): services one merchant provides to another merchant, and the designated professional services defined in the Código de Rentas Internas (Internal Revenue Code of Puerto Rico, "the Code").
- Exempt: items or services the Code excludes from the IVU. The result will be $0.
- Say whether the price already includes the IVU. If you check yes, the calculator separates the base from the tax. If you check no, it adds the IVU to the price.
- Read the result: state IVU, municipal IVU, total IVU, and the final price or base.
If you are a merchant and want to understand the whole process, read the IVU guide and the guide to the monthly IVU return.
How it is calculated
General rate: 11.5%
| Part | Rate | Legal basis |
|---|---|---|
| State IVU | 6% | Internal Revenue Code, Sections 4020.01 and 4020.02 |
| Additional state tax | 4.5% | Sections 4210.01 and 4210.02 (since July 1, 2015) |
| Municipal IVU | 1% | Section 6080.14 (uniform in every municipality since February 1, 2014) |
| Total | 11.5% |
The calculator groups the 6% and the 4.5% together as state IVU (10.5%), which is how it is usually presented.
4% rate: B2B and designated professional services
Services provided to other merchants and designated professional services have paid 4% since October 1, 2015 (Section 4210.01(c)). The 1% municipal tax does not apply to these services (Section 6080.14(a)), so the calculator shows $0 for the municipal part.
Under Section 4010.01(ll), designated professional services are: legal services; agronomists; architects and landscape architects; certified public accountants; real estate brokers, salespeople and firms; drafters; appraisers; geologists; engineers and land surveyors; tax return specialists; and certain continuing education courses for those professionals.
Important exception: these services do not pay the 4% if the provider's business volume for the prior year was not more than $200,000 (threshold in effect since March 1, 2019). There are other exceptions, such as certain legal services for representation in court.
When the price already includes the IVU
If the price already includes the tax, the calculator divides the price by 1 plus the rate. At the general rate, base = price ÷ 1.115. The IVU is the difference between the price and the base.
Example with the default values
Hypothetical case: a $100 sale in a store.
General rate, price without IVU:
- State IVU: $100 × 10.5% = $10.50
- Municipal IVU: $100 × 1% = $1.00
- Total IVU: $11.50, for a final price of $111.50
General rate, price with IVU included:
- Base: $100 ÷ 1.115 = $89.69
- State IVU: $89.69 × 10.5% = $9.42
- Municipal IVU: $89.69 × 1% = $0.90
- Total IVU: $100 − $89.69 = $10.31
$100 B2B or designated professional service:
- IVU not included: IVU of $4.00, total of $104.00
- IVU included: base of $96.15 and IVU of $3.85
The cents may vary due to rounding. On a real invoice, the IVU is calculated under Hacienda's rounding rules and the merchant's point-of-sale system.
What changed in 2026
The rates did not change. What changed is how you file. Act 72-2025 amended Section 6080.14, and Hacienda published Carta Circular de Rentas Internas Núm. 26-13 (Internal Revenue Circular Letter No. 26-13) on June 30, 2026:
- Starting with the July 2026 return, which was due Thursday, August 20, 2026, merchants use the new Monthly IVU Return, Form SC 2915 (Planilla Mensual de IVU). It covers both the state and the municipal IVU in a single return in SURI (Hacienda's online system).
- 73 municipalities participate. Bayamón, Carolina, Guaynabo, Mayagüez and San Juan do not participate. If you sell in those municipalities, you keep filing and paying the 1% municipal tax directly with each one.
- Amendments and returns for periods before July 2026 are still handled with the municipality or with COFIM (the municipal financing corporation), not in SURI.
The monthly return is due on the 20th of the following month (Section 4042.03). If that day falls on a Saturday, Sunday or holiday, it is due the next business day. See the dates in the tax calendar.
Limitations
- It does not identify what is exempt. Certain foods, prescription drugs and other items have exemptions with requirements, and not every state exemption applies the same way to the 1% municipal tax. If you are not sure, check the IVU guide.
- It does not calculate the 7% on prepared food at restaurants certified by Hacienda (6% state and 1% municipal, without the additional 4.5%, since October 1, 2019).
- It does not calculate the use tax on imports or the reseller merchant's credits.
- It does not calculate the patente municipal (municipal license tax), which is a separate tax. See municipal license tax.
- It does not calculate surcharges or interest for paying the IVU late.
Frequently asked questions
Is the IVU the same in every municipality?
Yes. The 1% municipal tax has been uniform since February 1, 2014, so the general total is 11.5% across the island. What varies is where you file the municipal part: in SURI for 73 municipalities, and directly with Bayamón, Carolina, Guaynabo, Mayagüez and San Juan.
When does the 4% apply instead of the 11.5%?
When the service is provided to another merchant (B2B) or is a designated professional service. A service to the final consumer, such as a home repair, pays the general rate if it is taxable. Designated professionals with a business volume of $200,000 or less in the prior year do not charge the 4%.
How do I back the IVU out of a receipt that already includes it?
Divide the total by 1.115 to get the base, and subtract it from the total. On a $100 receipt, the base is $89.69 and the IVU is $10.31. The calculator does this automatically if you check that the price includes IVU.
Do I need to register to collect IVU?
Yes. Every merchant that sells taxable items or services must be enrolled in the Registro de Comerciantes (merchant registration) in SURI. See merchant registration.
Sources
- Oficina de Gerencia y Presupuesto, "Puerto Rico Internal Revenue Code of 2011, as amended (Sections 4020.01, 4210.01, 4010.01(ll), 6080.14)". bvirtualogp.pr.gov
- Departamento de Hacienda, "Carta Circular de Rentas Internas Núm. 26-13". hacienda.pr.gov
- Oficina de Gerencia y Presupuesto, "Código de Rentas Internas de Puerto Rico de 2011, según enmendado". bvirtualogp.pr.gov
787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.
