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IncentivesMap
Puerto RicoSales Tax Incentive

Puerto Rico - Excise Tax Exemption for Farmers

You get100% exemption
View on DSIRE

Quick facts

Incentive type
Sales Tax Incentive
Amount
100% exemption
Administrator
Departmento de Hacienda
Applies to
State, Agricultural
Technologies
Solar Water Heat, Solar Space Heat, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Hydroelectric (Small)

Dates

Source last updated
June 4, 2025

About this incentive

In Puerto Rico, "bona fide farmers" are exempted from paying sales and use tax on equipment, devices, and objects that operate solely on solar, wind, hydro, or any other type of power, excluding the power from petroleum and its derivatives. A farmer must be certified by the Department of Agriculture to be considered a "bona fide farmer" or "bona fide agricultural business." This exemption is part of a larger tax package aimed at supporting Puerto Rican farmers.

Data updated . Always confirm details on the official program website before applying. Programs change frequently.