Patente Municipal Tax Rates in Puerto Rico

Patente Municipal Tax Rates in Puerto Rico

Patente Municipal Tax Rates

Here, you can find Patente Municipal Tax Rates for Volume of Business (VOB) License in Puerto Rico. This is also known as the “Patente Municipal” or “Municipal License Tax” (MLT) for Puerto Rico municipalities. In other jurisdictions this tax is referred to as “Gross Sales Tax” (GST), or “Gross Revenue Tax” (GRT). If you are looking for general information on the Patente Municipal, please visit this page.

Note that Puerto Rico Act 20 companies are exempt from paying the totality of this tax. In some instances, there is a full exemption while other tax decrees might have a 60% exemption on the tax. A Volume of Business License tax must be paid at each municipality the business performs services or sells products.

Any business engaged in trade or business in Puerto Rico is subject to the Volume of Business License Tax (or “Patente Municipal”). This tax return should be filed by the fifth day after the annual tax return is filed (whether self-employed or corporate income tax returns are filed).  Extensions to file the Volume of Business License (“Patente Municipal”) tax return are available.

The tax is due in two installments. July and January. Should the business elect to pay the totality at the filing date, the tax due will have a five-percent (5%) discount on the tax due.

Check the tax rates below, in order to see what is the rate that applies to your business. (Links to San Juan, Caguas and Guaynabo provided).

Municipality

Non-Financial Businesses

Adjuntas

0.50%

Aguada

From $5,001 to $8,334

$25.00

From $8,335 to $100,000

0.30%

From $100,001 to $200,000

0.40%

Over $200,000

0.50%

Aguadilla

0.50%

Aguas Buenas

0.50%

Aibonito

0.50%

Añasco

0.50%

Arecibo

0.50%

Arroyo

0.50%

Barceloneta

0.50%

Barranquitas

0.30%

Bayamón

0.50%

Cabo Rojo

0.50%

Caguas

0.50%

Camuy

 

Up to $300,000

0.30%

$300,001 pp to $1,000,000

0.35%

Over $1,000,000

0.40%

Canóvanas

0.50%

Carolina

0.50%

Cataño

0.50%

Cayey

0.50%

Ceiba

 

$5,000 Up to $70,000

0.35%

$70,001 Up to $100,000

0.40%

Over $100,000

0.45%

Ciales

0.50%

Cidra

0.50%

Coamo

0.50%

Comerío

0.50%

Corozal

0.50%

Culebra

0.50%

Dorado

0.50%

Fajardo

0.50%

Florida

0.50%

Guánica

0.50%

Guayama

0.50%

Guayanilla

0.50%

Guaynabo

0.50%

Gurabo

0.50%

Hatillo

 

Up to $250,000

0.30%

$250,001 Up to $1,000,000

0.40%

Over $1,000,000

0.50%

Hormigueros

0.50%

Humacao

0.50%

Isabela

0.50%

Jayuya

0.40%

Juana Diaz

 

$5,000 Up to $150,000

0.40%

Over $150,000

0.50%

Juncos

0.45%

Lajas

0.50%

Lares

 

$5,001 Up to $8,334

$25.00

$8,335 Up to $100,000

0.30%

$100,001 Up to $200,000

0.40%

Over $200,000

0.50%

Las Marias

0.30%

Las Piedras

0.50%

Loíza

0.50%

Luquillo

0.50%

Manatí

0.50%

Maricao

0.30%

Maunabo

 

Up to $150,000

0.30%

$150,001 Up to $500,000

0.40%

Over $500,001

0.50%

Mayagüez

0.50%

Moca

0.50%

Morovis

0.50%

Naguabo

0.50%

Naranjito

0.50%

Orocovis

0.30%

Patillas

0.50%

Peñuelas

0.40%

Ponce

Up to $499,999

0.30%

Over $500,000

0.50%

Quebradillas

Up to $100,000

0.30%

$100,001 Up to $200,000

0.40%

Over $200,000

0.50%

Rincón

0.50%

Río Grande

Up to $100,000

0.30%

$100,001 Up to $200,000

0.40%

Over $200,000

0.50%

Sabana Grande

0.50%

Salinas

0.50%

San German

0.50%

San Juan

Up to $1,000,000

0.20%

Over $1,000,000

0.50%

San Lorenzo

0.50%

San Sebastian

0.50%

Santa Isabel

Up to $100,000

0.40%

Over $100,000

0.50%

Toa Alta

0.50%

Toa Baja

0.50%

Trujillo Alto

0.50%

Utuado

0.40%

Vega Alta

0.50%

Vega Baja

0.50%

Vieques

Up to $5,000

$25.00

Over $5,001

0.50%

Villalba

0.50%

Yabucoa

0.50%

Yauco

0.50%


Porto Capital does not assume any responsibility on the accuracy of the Municipality’s tax rates nor we assume responsibility to update this information.

If you have a question, or comment related to the tax compliance under the Puerto Rico Tax Code, Municipal Ordinances and the Internal Revenue Code, feel free to send me an email to the contact information below.


Miguel Nicolas Moreda, CPA, CIRA

Miguel Nicolas is the founder of Porto Capital. Prior to working as a financial and restructuring advisor for small and medium-sized businesses, he worked at GFR Media Real Estate Division as Finance Manager. Before that, he worked in the Business Advisory Division at Ernst & Young US, LLP in the United States.

He is holds an undergraduate degree in accounting from the University of Puerto Rico. He also possess graduate degrees from the University of Puerto Rico School of Law and IE Business School in Spain. Miguel is a Certified Public Accountant (CPA) and a Certified Insolvency and Restructuring Advisor (CIRA).

Consult with a CPA Linkedin Profile

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