Jurisdiction spotlight

Puerto Rico
Overview
Discover key highlights, opportunities, and compliance insights for Puerto Rico.
Puerto Rico is an unincorporated territory of the United States located in the Caribbean Sea on the island of the same name and several smaller islands. Spanish colonial heritage mixes with American influence. It is known for its tropical climate, beaches, mountains and the El Yunque rainforest. The economy is based on manufacturing (pharmaceuticals, textiles, electronics), services and tourism, with special tax incentives for companies and individuals. Spanish and English are official languages. Puerto Ricans are U.S. citizens and the territory has its own constitution and autonomous government.