Amended Return in Puerto Rico: When and How to File One
If you left out income or missed a deduction, an amended return corrects your Hacienda return. When to file one, how to file it and which deadlines apply to refunds and assessments.
Guides · 12 articles
Individuals
Your Hacienda income tax return step by step: who files, tax rates, deductions, credits, refunds, withholding and residency.
Puerto Rico tax deductions and exemptions for 2025
What you can subtract from your income on the Puerto Rico return: the personal and dependent exemptions, mortgage interest, medical expenses, donations, IRAs and student loans, with their 2025 limits.
How to File Your Puerto Rico Tax Return in SURI
A step-by-step guide to filing Form 482 electronically, the documents to gather, how to pay or get your refund, and what to do if you need an extension.
Pensions and Retirees: How They Are Taxed in Puerto Rico
How much of your pension is exempt, why federal Social Security is not taxed in Puerto Rico, how retirement distributions are taxed and which credits exist if you are 65 or older.
Puerto Rico Income Tax Basics: Form 482, Rates and Deadlines
An English-language overview of Puerto Rico's individual income tax: who files the Hacienda return, the current rate table, how withholding works, SURI e-filing and the key dates.
Puerto Rico Tax Refunds: When They Arrive and How to Check
How the Puerto Rico tax refund works, how to check its status in SURI, why Hacienda may hold it or apply it to debts, and the deadlines you have to claim it.
Taxes for Self-Employed Workers in Puerto Rico
If you get paid for services in Puerto Rico, you have obligations with Hacienda and with the IRS. The 10% withholding, the optional tax, estimated tax, deductible expenses and federal Social Security, explained.
Puerto Rico Tax Credits for Individuals
Hacienda's earned income credit can reach $7,774 for 2025. Here are the amounts, who qualifies, the credits for people 65 and older, and other credits on the return.
Puerto Rico Income Tax Rates for Individuals
Hacienda's rates for 2025 range from 0% to 33%, with an 8% or 5% reduction in the tax. We explain the table, the gradual adjustment and what happened with tax reform.
Puerto Rico Tax Residency Under Hacienda and IRS Rules
Being a Puerto Rico resident for Hacienda and being a bona fide resident for the IRS are different tests. Here are both, how the moving year works and when you need Form 8898.
Who Must File a Puerto Rico Income Tax Return
Hacienda's rule depends on your gross income minus your exemptions. Here you will find the thresholds by filing status, the special cases, and why filing can pay off even when you do not have to.
Puerto Rico withholding and tax forms: W-2PR, 480.6, 480.7
What each withholding statement and informative return you get early in the year means, how to adjust the withholding on your wages and what to do if a form is missing or wrong.
Calculators for this topic
See all →Income tax calculator
Your tax under Hacienda's rate table.
Hacienda interest and surcharges
What a late payment adds: interest, surcharges and penalties.
