Incentives
Puerto Rico’s natural beauty and world-class attractions make it a must-visit vacation spot, but these are not the only attractive selling points for the global tourism industry. The Island’s incentive package for the tourism and hospitality industry is equally enticing.
Incentives
Eligible Businesses
Financial Report
Energy Bill Credit
Documents
Incentives
- A tax credit equal to 40% of the eligible investment, the first tranche at the second year of operation, and the rest in subsequent years.
- A tax credit equal to 30% of the eligible investment, the first 10% percent at the moment to obtain the finance, the other 20% percent the first tranche the year that receive the first paying guest and the rest in subsequent years.
- Exemption on municipal construction excise taxes (Up to 75%)
- 100% exemption on sales and uses taxes
- Exemption on excise taxes and other municipal taxes (Up to 50%)
- Exemption on income tax (Up to 4%, Vieques and Culebra 2% the first five years)
- Exemption on personal and real property municipal taxes, Vieques and Culebra (UP to 75%, Vieques and Culebra 100% the first five years)
- 100% fuel used on exempt business to generate electricity (Includes petroleum-based fuels and fossil fuels (includes propane and natural gas)
Eligible Businesses
- Hotels, condo-hotels, small inns (“paradores”), guest houses, timeshares, and vacation clubs, including the operation of casinos.
- Theme parks, golf courses operated by or associated with a hotel that is an exempt business, tourism marinas, and docking facilities for tourists.
- Natural resources that are useful as a source of active or passive entertainment or amusement.
- Other facilities or activities that, due to the special attractive features deriving from their usefulness as a source of active or passive entertainment or amusement constitute a stimulus to domestic or foreign tourists.
Financial Report
- The Tax Incentives Office provides assistance to the Economic Development Bank of Puerto Rico in evaluating the loan applications for the development of tourism activities.
Energy Bill Credit
Act No. 22-2016 provides up to 11% energy credit, if the tourism activity is endorsed by the PRTC and complies with the requirement stated in this form.
Documents
Resourses
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The Puerto Rico Tourism Company (PRTC), founded in 1970, is a public corporation responsible for stimulating, promoting, and regulating the development of Puerto Rico’s tourism industry.
2 Paseo La Princesa, San Juan, PR 00902
Phone: (787) 721-2400
Email: contact@tourism.pr.gov
Phone: (787) 721-2400
Email: contact@tourism.pr.gov
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