Puerto Rico

Puerto Rico

What payment solution am I using?  (Not sure? Click here to find out how to identify your account)
IBA Travel Account: Yes, with authorization (see additional information below).
CBA Travel Account: Yes, CBAs are exempt.
GSA SmartPay Tax Advantage Travel Card Account:  Yes, includes CBAs that are exempt for lodging and rental cars only.
Purchase Account (CBA):  Yes, CBAs are exempt.

Note:  The GSA SmartPay Tax Advantage Travel Card Account will not be available until November 30, 2018.

What forms if any will I need?
To receive tax exemption, the traveler should also bring a copy of either:
FormAS2916.1 (English Version) or
Form SC2916 (Spanish Version)   

Who is the main point of contact?
Department of Treasury
Internal Revenue Collections Area
Bureau of Income Tax
PO Box 2501
San Juan, PR 00902-2501
(787) 721-2020 or (787) 729-0112
Email:  InfoServ@hacienda.gobierno.pr

What are the important links?
Departmento de Hacienda Gobierno de Puerto Rico

Are there any additional information or instructions?
Travelers need to send the following information to roomtaxpr@tourism.pr.gov from the traveler’s official e-mail account. Once approved the tourism department will send a copy of the Authorization For Room Tax Exemption to the traveler and the hotel.  They will need:

  • Copy of Official TDY Traveler Authorization
  • Traveler’s Name
  • Federal Agency
  • Hotel/Address
  • Check-In/Out Dates
  • Purpose of Visit


Updated 6/13/17