Puerto Rico IVU Sales Tax Calculator
Enter the pre-tax price to see the IVU and the total due. If all you have is a receipt total, switch to reverse mode and the calculator splits it back into price and tax.
Current IVU rate
11.5%10.5% state + 1% municipal
Total due
$111.50
IVU (sales tax): $11.50 (11.5%)
- Price before tax
- $100.00
- IVU (sales tax)
- $11.50
- State portion (10.5%)
- $10.50
- Municipal portion (1%)
- $1.00
Estimated using the standard combined 11.5% rate. Some items are exempt or taxed differently (for example, many unprepared groceries and prescription drugs), so your receipt may differ. This is not a Departamento de Hacienda determination.
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About this calculator
How IVU is calculated
Puerto Rico's Sales and Use Tax (IVU) combines a 10.5% state portion and a 1% municipal portion, for a combined 11.5% on most retail purchases.
Forward: tax = price × 0.115 and total = price + tax.
Reverse: price = total ÷ 1.115, and the tax is the difference. Dividing by 1.115 is not the same as subtracting 11.5%, which is exactly why reverse mode exists.
Example
An $85.00 pre-tax purchase: tax = 85 × 0.115 = $9.78, so the total is $94.78. Of that tax, $8.93 is the state portion and $0.85 is municipal.
In reverse: a $94.78 total means the pre-tax price was 94.78 ÷ 1.115 = $85.00.
Quick IVU table
The amounts people look up most, already worked out. If yours is not here, type it above and it appears instantly.
| Price before tax | IVU (11.5%) | Total due |
|---|---|---|
| $10.00 | $1.15 | $11.15 |
| $20.00 | $2.30 | $22.30 |
| $50.00 | $5.75 | $55.75 |
| $100.00 | $11.50 | $111.50 |
| $250.00 | $28.75 | $278.75 |
| $500.00 | $57.50 | $557.50 |
| $1,000.00 | $115.00 | $1,115.00 |
Computed at the standard combined rate. Some items are exempt or taxed differently.
Important limitations
- Some items are treated differently: prepared foods, certain business-to-business services and exempt goods such as many unprepared groceries.
- The municipal portion can vary in specific cases; this calculator uses the standard combined rate.
- This tool provides estimates and does not replace professional tax advice or a Departamento de Hacienda determination.
Learn more
Guides explaining the context behind this calculation.
Frequently asked questions
This calculation runs in your browser and is never sent to a server. Your last values may be saved on your device only, for convenience. Results are estimates and are not financial, tax, accounting or legal advice.