Secondary GLEIF, ISO 20275 Entity Legal Forms code list, v1.6 · Derived The list names the forms; the kind each is given, the same six words in every country, is our grouping.

Doing business here

Business accounts

Providers whose own published list of countries names Puerto Rico. A listing means a company formed here may apply, not that it will be accepted.

Not in our records No provider's country list has been read for Puerto Rico.

EU listings

Two lists a bank checks when it opens an account for a company or its owner.

EU high-risk third countries (AML): Not listed
Official EUR-Lex, CELEX 02016R1675-20260129 read 25 Sep 2026
EU non-cooperative jurisdictions for tax purposes: Not listed
Official EUR-Lex, 52026XG01465, Annex I as of 2026-02-17

Official sites

The authorities’ own sites for Puerto Rico: where to register, file and check.

Business registerDepartamento de Estado de Puerto Rico, Registro de Corporacionescsi.pr.gov

Blocs and agreements

The trade arrangements Puerto Rico belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.

Puerto Rico’s own position

Customs territory: United States
Official ecfr.gov read 27 Oct 2026
Quote
“Customs territory of the United States” includes only the States, the District of Columbia, and Puerto Rico.
VAT territory: Not in our records
United States–Mexico–Canada Agreement: Inside, through United States
USMCA defines the territory of the United States as the customs territory of the United States, which includes Puerto Rico, and the foreign trade zones in the US and Puerto Rico.
Official ustr.gov read 27 Oct 2026
Quote
the customs territory of the United States, which includes the 50 states, the District of Columbia, and Puerto Rico,
Dominican Republic–Central America FTA: Inside, through United States
CAFTA-DR defines the territory of the United States in the same words: the customs territory, which includes Puerto Rico, and the foreign trade zones located in the US and Puerto Rico.
Official ustr.gov read 27 Oct 2026
Quote
the customs territory of the United States, which includes the 50 states, the District of Columbia, and Puerto Rico,

Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.

Tax

Company tax

Tax, and what the company owes the registry each year.

Corporate income tax: 18.5%
Official bvirtualogp.pr.gov as of 2026-10-15 · the rate for the Corporation (corporación doméstica con fines de lucro)
Quote
significa toda corporación que no sea:
Distributions: Not in our records
Audit: The annual report (Art. 15.01) carries a balance sheet; it must be audited and accompanied by a CPA's opinion where the Internal Revenue Code (s. 1061.15) requires audited statements. A for-profit corporation whose business volume does not exceed $3,000,000 files a Statement of Financial Position without an audit report.
Official The registry or ministry page as of 2026-10-10
Quote
En el caso de corporaciones sin fines de lucro y sin acciones de capital, y corporaciones con fines de lucro cuyo volumen de negocio no sobrepase tres millones de dólares ($3,000,000), será requerido un Estado de Situación Financiera.
Small-company relief: Not in our records
Annual obligations: Not in our records
Annual registry fee: USD 150
Official The registry or ministry page as of 2026-10-10
Quote
Toda corporación doméstica o foránea deberá pagar derechos anuales por una suma que en ningún caso será menor de cien dólares ($100).

VAT

The tax on what the company sells in Puerto Rico, and when it must register, as the tax authority states it.

Standard rate: Not in our records
The tax authority’s pages have not been read for Puerto Rico.

Tax calendar

When the main returns and payments fall due in Puerto Rico, tax year 2026, as the tax authority states it.

Corporate tax return: Not in our records
hacienda.pr.gov inaccessible when checked
Corporate tax, final payment: Not in our records
hacienda.pr.gov inaccessible when checked
Corporate tax, instalments: Not in our records
hacienda.pr.gov inaccessible when checked
Personal income-tax return: Not in our records
hacienda.pr.gov inaccessible when checked
Personal income tax, final payment: Not in our records
hacienda.pr.gov inaccessible when checked
Personal income tax, instalments: Not in our records
hacienda.pr.gov inaccessible when checked
VAT return: Not in our records
hacienda.pr.gov inaccessible when checked
Payroll withholding: Not in our records
hacienda.pr.gov inaccessible when checked

Running the company

Running a company here

Not in our records The authorities’ pages on running a company have not been read for Puerto Rico yet.

Economy and trade

What it exports

Goods Puerto Rico exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Puerto Rico’s own trade; it does not compare places.

Not in our records The trade data we use (CEPII BACI, January 2026 release) does not report Puerto Rico separately.