- Income tax brackets updated
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 Hacienda. US citizens who are bona fide PR residents generally owe no US federal income tax on PR-source income (Section 933). Regular individual rates run from 0% to 33%; net taxable income above USD 500,000 can trigger an additional gradual adjustment tax, and an alternate basic tax may apply when substantial exempt income is present.
- Top PIT rate
- 33.0%
- Corporate tax rate
- 37.5%
- SUT/IVU
- 11.5%
- Capital gains tax
- 15.0% Long-term capital gains (assets held more than one year) are generally taxed at 15%; short-term gains use regular rates. Act 60 Chapter 2 decrees can exempt qualifying investment income; investors relocating from 2027 onward pay 4% on net capital gains, interest and dividends under PC 505.
- Social security (employee)
- 7.7%
- Social security (employer)
- 7.7%
- Social security cap (annual)
- USD 184,500
- Dividend withholding
- 15.0%
- Interest withholding
- 29.0%
- Royalty withholding
- 29.0%
- Treaty count
- Treaty count not recorded
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% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| USD 0 | USD 9,000 | 0.0% |
| USD 9,000 | USD 25,000 | 7.0% |
| USD 25,000 | USD 41,500 | 14.0% |
| USD 41,500 | USD 61,500 | 25.0% |
| USD 61,500 | and above | 33.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| USD 0 | USD 184,500 | 6.2% |
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
- Hacienda Form 482 individual instructions (tax year 2025) (accessed Oct 9, 2026) Regular individual income tax table (0%–33%)
- PwC Puerto Rico - Taxes on personal income (accessed Oct 9, 2026) PIT brackets, gradual adjustment tax, ABT, residency
- PwC Puerto Rico - Income determination (accessed Oct 9, 2026) Long-term capital gains 15%; preferential dividend and interest rates
- PwC Puerto Rico - Other taxes (accessed Oct 9, 2026) SUT 11.5%; US Social Security and Medicare
- PwC Puerto Rico - Withholding tax quick chart (accessed Oct 9, 2026) Non-resident WHT dividends 15% / interest and royalties 29%
- PwC Puerto Rico CIT (accessed Oct 9, 2026) 18.5% normal tax plus graduated surtax to ~37.5%
- AAFAF - PC 505 Act 60 investor rate (accessed Oct 9, 2026) 4% from 2027; six-year prior non-residency; property within two years
- Puerto Rico Advantage - Act 60 (accessed Oct 9, 2026) Export services decree context (secondary)
- SSA 2026 contribution base (accessed Oct 9, 2026) OASDI taxable maximum USD 184,500
Change history
-
-
- Income tax brackets updated
-
- Income tax brackets updated
-
- Income tax brackets updated
-
- Income tax brackets updated
-
- Income tax brackets updated
-
- Income tax brackets updated
-
- Income tax brackets updated
-
- Income tax brackets updated
-
- Income tax brackets updated