Puerto Rico Wealth & Property Tax
Detailed wealth & property tax rates and rules for Puerto Rico.
Wealth TaxUSD
Wealth Tax
Puerto Rico does not impose a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Puerto Rico does not impose an inheritance or estate tax at the territorial level. However, bona fide PR residents are exempt from US federal estate tax only on PR-source assets. US-source assets may still be subject to federal estate tax.
Top Rate
0%
Property Tax
Puerto Rico levies property taxes through CRIM (Centro de Recaudación de Ingresos Municipales). Rates vary by municipality, generally ranging from 0.5% to 1.2% of assessed value. Assessed values are typically well below market value. Primary residence exemptions reduce the tax for owner-occupied homes. Act 60 properties may qualify for additional tax benefits.