Puerto Rico Income Tax Basics: Form 482, Rates and Deadlines

Puerto Rico has its own income tax, separate from the federal one. It is administered by the Departamento de Hacienda, the Puerto Rico Treasury Department, under the Código de Rentas Internas de 2011, the Puerto Rico Internal Revenue Code. If you live in Puerto Rico, this is usually the main income tax you pay.

This page explains the basics using Hacienda's official instructions for tax year 2025 (filed in 2026). Forms and instructions are published in Spanish, so we give the Spanish terms you will see.

Who files

Residents. A Puerto Rico resident is someone domiciled in Puerto Rico, and anyone present on the island for 183 days during the calendar year is presumed to be a resident. Residents report income from all sources on their Hacienda return. A credit is available, within limits, for income taxes paid to the United States, its territories, foreign countries or U.S. states.

Nonresidents. People who are not residents generally owe Puerto Rico tax on income from Puerto Rico sources, such as work performed on the island.

The return. The individual return is the Planilla de Contribución sobre Ingresos de Individuos, known as Form 482 (Formulario 482). Married couples living together generally file jointly. Who must file depends on income and filing status; our guide on who must file covers the thresholds. Even when you are not required to file, filing may be the only way to get back tax that was withheld.

Not the same as your federal return. If you are a U.S. citizen and a bona fide resident of Puerto Rico, you may also need a federal return for income from outside Puerto Rico. See moving to Puerto Rico.

Key dates and how to file

• Deadline. For calendar-year filers, the return is due April 15. The 2025 return was due Wednesday, April 15, 2026.
• Electronic filing. For tax year 2025, Hacienda required the return to be filed electronically through SURI (Sistema Unificado de Rentas Internas), its online system, or through certified software, under Circular Letter CC RI 26-02. Hacienda also opened in-person preparation centers in 2026 under CC RI 26-05.
• Extension. File Form SC 2644 through SURI by the deadline and you get an automatic 6-month extension, to October 15. The extension does not extend the time to pay tax you owe.
• Supporting documents. Hacienda's instructions say required evidence must be uploaded through SURI no later than the fourth business day after you e-file, and records should be kept in case Hacienda asks for them later.

Our guide on how to file in SURI has screen-by-screen steps, and the tax calendar lists other dates.

The tax table

Puerto Rico taxes net taxable income (ingreso neto sujeto a contribución): your gross income minus deductions and exemptions. For tax year 2025, the personal exemption was $3,500 for a single filer or a married person filing separately and $7,000 for married couples filing jointly. Each dependent was worth $2,500 ($1,250 when split under shared custody rules).

This is the regular rate table in Hacienda's 2025 instructions, which applies to tax years beginning after December 31, 2012:

Two adjustments come next:

• The 92% or 95% factor. Under Section 1021.01(c), your tax is 95% of the regular tax plus any gradual adjustment amount. If your gross income is $100,000 or less, it is 92% instead.
• Gradual adjustment. If your net taxable income is more than $500,000, a recapture amount (cantidad de ajuste gradual), figured on Schedule P, phases out the benefit of the lower brackets.

Some income, such as certain interest, dividends and long-term capital gains, can be taxed at preferential rates on a separate schedule. Puerto Rico also has an alternative basic tax for higher incomes and an optional tax for some self-employed people.

Is a tax reform changing these rates?

In 2025 Puerto Rico enacted the first phase of a tax reform: ten laws that, according to Hacienda, simplified filing for businesses, raised the IRA deduction to match the federal limit, raised the education savings account deduction from $500 to $1,000 a year and exempted gains on the sale of a principal residence for sellers without Act 60 benefits, among other changes.

The second phase, which proposed new brackets for individuals, was still before the Legislature according to Hacienda in early 2026. For tax year 2025 only, the government paid a one-time tax relief payment (Alivio Contributivo) to residents with net taxable income of $150,000 or less who filed on time, under Joint Resolution RC 6-2026. We could not confirm on an official source that new brackets have been enacted. Before you file, check the instructions Hacienda publishes for your tax year, and our tax table page.

Withholding

Employees. Employers withhold Puerto Rico income tax from wages using Hacienda's tables, based on the withholding certificate you give them. At year end you receive the withholding statement, Form 499R-2/W-2PR, which you use to file. See our guide to withholding and information forms.

Self-employed and contractors. Businesses and the government that pay you for services generally withhold 10% under Section 1062.03, unless an exception applies. You may ask them to withhold more. These payments are reported on Form 480.6SP. Many self-employed people also make estimated payments. Our guide for self-employed workers explains the details.

Investment income. Banks and other payers report interest, dividends and other payments on informational returns in the 480.6 series, and may withhold at source.

When things go wrong

If you file or pay late, Hacienda charges interest, surcharges and penalties. Our guides explain interest and penalties and payment plans. If you get a letter from Hacienda, read Hacienda notices and respond within the deadline it gives.

787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.