Puerto Rico
NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.
Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes
Do I need a form? Yes a form is required.
Travelers are required to complete the online Request for Room Tax Exemption through Puerto Rico's Tourism Bureau. Once the form is approved, the traveler will be provided a tax exemption letter that must be provided to the hotel.
For goods and services the following forms are required:
Puerto Rico Department of Treasury Form AS2916.1 (English Version)
Puerto Rico Department of Treasury Form SC2916 (Spanish Version)
Who do I contact if I have questions?
Puerto Rico Department of Treasury
(787) 721-2020 or (787) 729-0112
Updated 02/03/2022