Puerto Rico is the largest insular territory of the United States located in the northeastern Caribbean Sea. It is an archipelago that includes the main island of Puerto Rico and smaller islands like Mona, Culebra, and Vieques. San Juan is the capital and most populous city. Puerto Rico has a rich history and tropical climate that, along with its cuisine and tax incentives, make it a popular tourist destination for its beaches, like Flamenco Beach, and historic sites such as Morro Castle.