PR
Sales Tax Incentive
Puerto Rico - Excise Tax Exemption for Farmers
Administered by Departmento de Hacienda
Program details
- Program ID
- 2844
- Last updated
- 6/4/2025
Eligibility
- Sectors
- agricultural
- Technologies
- solar water heat solar space heat solar thermal process heat solar photovoltaics wind (all) hydroelectric (small)
Program summary
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.
Contact & resources
- Contact email
- jbenitez@aae.gobierno.pr
Please verify current program details with the administering agency before making any financial decisions.
