Puerto Rico Personal Income Tax
Detailed personal income tax rates and rules for Puerto Rico in 2026.
Puerto Rico imposes a progressive income tax with brackets ranging from 0% to 33%. US citizens who are bona fide residents of Puerto Rico are generally exempt from US federal income tax on Puerto Rican-source income (but not on US-source or worldwide income from outside Puerto Rico). Non-resident US citizens working in Puerto Rico are subject to both PR and federal taxes with credits. Deductions include personal exemptions, dependent exemptions, and various itemized deductions. Act 60 Individual Investor incentives can exempt qualifying new residents from PR taxes on capital gains, interest, and dividends.
| Income Range (USD) | Tax Rate |
|---|---|
| $0 – $9K | 0% |
| $9K – $25K | 7% |
| $25K – $50K | 14% |
| $50K – $75K | 25% |
| $75K+ | 33% |
Filing Deadline
April 15
Residency Rule
To be a bona fide resident of Puerto Rico, an individual must: (1) be present in PR for at least 183 days during the tax year, (2) have no tax home outside PR, and (3) have no closer connection to the US or another country. Bona fide PR residents are exempt from US federal income tax on PR-source income.
How Puerto Rico Income Tax compares
Puerto Rico’s top personal income tax rate of 33% is the 85th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and North America’s regional average of 24.4%.
