Puerto Rico

Foreign tax relief

Puerto Rican residents may claim a credit against their tax liability (subject to limitations) for income taxes paid to foreign countries (including the United States and any state of the United States). 

Non-resident individuals are not entitled to a credit for foreign taxes.

Tax treaties

There are no tax treaties between foreign countries and Puerto Rico. The Puerto Rico Supreme Court has recognised that Puerto Rico is not a signatory party to a treaty entered into by the United States; if an international treaty does not explicitly include Puerto Rico, the treaty will not be applicable to Puerto Rico.