What other tax incentives apply in Puerto Rico?
The Tax Incentives Act (TIA) of 1998 provides a flat 7% corporate income tax on revenue generated from export activities. Any destination outside of Puerto Rico qualifies as an export (including exports to the USA). Revenue derived in Puerto Rico is not subject to Federal Income Taxes. If you find that your question is not answered on this page, please e-mail us using our feedback form or call us during business hours (E.S.T.) at 787-749-9677.