Top income tax
33.0%
Worldwide system
Corporate tax
37.5%
SUT/IVU
11.5%
standard rate
Tax residency
183 days
Puerto Rico tax profile
Data year: 2026
- Tax system
- Worldwide Puerto Rico bona fide residents are taxed on worldwide income by PR. US citizens in PR are exempt from US federal income tax on PR-source income. Act 60 provides significant incentives.
- Top PIT rate
- 33.0%
- Corporate tax rate
- 37.5%
- SUT/IVU
- 11.5%
- Capital gains tax
- 15.0% Act 60 individual investor decrees can exempt qualifying gains; applications/decrees after 2026-12-31 are subject to a 4% tax on dividends, interest, and certain capital gains.
- Social security (employee)
- 7.7%
- Social security (employer)
- 7.7%
- Social security cap (annual)
- USD 184,500
- Dividend withholding
- 15.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- --
Income tax brackets
Corporate surtax
| Bracket min | Bracket max | Rate |
|---|---|---|
| USD 0 | USD 75,000 | 5.0% |
| USD 75,000 | USD 125,000 | 15.0% |
| USD 125,000 | USD 175,000 | 16.0% |
| USD 175,000 | USD 225,000 | 17.0% |
| USD 225,000 | USD 275,000 | 18.0% |
| USD 275,000 | and above | 19.0% |
Special regimes (2)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Act 60 - Export Services (Chapter 3) Formerly Act 20. Provides a 4% fixed income tax rate for qualifying export servi... | 4.0% | 15yr | Active |
| Act 60 - Individual Investor (Chapter 2) Formerly Act 22. Provides 0% tax on qualifying capital gains, dividends, and int... | 0.0% | 15yr | Active |
Tax flags
Crypto Rules
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Must be bona fide resident: present 183+ days, tax home in PR, closer connection to PR than US. Strict IRS scrutiny applies.
- Exit tax
- No
- CFC rules
- No
- Nomad regime
- Act 60 (Incentives Code) provides 0-4% corporate tax for export services and 0% capital gains for qualifying investors who establish bona fide residency.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 15
- Extension deadline
- October 15
- Auto extension
- Available
Sources
- AAFAF Act 60 announcement (accessed May 3, 2026)
- Departamento de Hacienda PR (accessed Mar 23, 2026) PR income tax rates and Act 60
- Puerto Rico Advantage - Act 60 (accessed Mar 23, 2026) Act 60 changes for 2025
- PwC Puerto Rico CIT (accessed May 3, 2026)
- SSA 2026 contribution base (accessed May 3, 2026)