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Puerto Rico State Income Tax
Tax Year 2023
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Contents
Contents
1.
Puerto Rico Income Tax Table
| Tax Bracket (Single) [2] | Tax Bracket (Couple) [3] | Marginal Tax Rate |
Note: We don't currently have Puerto Rico's income tax brackets for tax year 2024. Until updated 2024 tax rates become available for Puerto Rico, the tax brackets shown above and used in the income tax calculator will be from tax year .
Learn how marginal tax brackets work 
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Puerto Rico Income Tax Calculator
3.
The Puerto Rico Income Tax
Puerto Rico collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Unlike the Federal Income Tax, Puerto Rico's state income tax does not provide couples filing jointly with expanded income tax brackets.
Notably, Puerto Rico has the highest maximum marginal tax bracket in the United States. You can learn more about how the Puerto Rico income tax compares to other states' income taxes by visiting our map of income taxes by state.
In general, United States citizens and resident aliens who are bona fide residents of Puerto Rico during the entire tax year, which for most individuals is January 1 to December 31, are only required to file a U.S. federal income tax return if they have income sources outside of Puerto Rico or if they are employees of the U.S. government. Bona fide residents of Puerto Rico generally do not report income received from sources within Puerto Rico on their U.S. income tax return. However, they should report all income received from sources outside Puerto Rico on their U.S. income tax return. Residents of Puerto Rico who are employed by the government of the United States or who are members of the armed forces of the United States also should report all income received for their services to the government of the United States on their U.S. income tax return.
There are 132 days left until Tax Day, on April 16th 2025. The IRS will start accepting eFiled tax returns in January 2020 - you can start your online tax return today for free with TurboTax .
4.
Puerto Rico Tax Deductions
Income tax deductions are expenses that can be deducted from your gross pre-tax income. Using deductions is an excellent way to reduce your Puerto Rico income tax and maximize your refund, so be sure to research deductions that you mey be able to claim on your Federal and Puerto Rico tax returns. For details on specific deductions available in Puerto Rico, see the list of Puerto Rico income tax deductions.
4.1 - Puerto Rico Standard Deduction
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Unlike many other states, Puerto Rico has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your Puerto Rico income tax return.
4.2 - Puerto Rico Personal Exemptions
- Puerto Rico has no personal exemption. The Federal Income Tax, however, does allow a personal exemption to be deducted from your gross income if you are responsible for supporting yourself financially.
4.3 - Puerto Rico Dependent Deduction
- Unlike most states, Puerto Rico does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.
4.4 - Puerto Rico Itemized Deductions
- Puerto Rico allows itemized deductions, and you can claim the same itemized deductions on your Puerto Rico tax return as you do on your Federal tax return. You must choose between itemizing your deductions and choosing the Puerto Rico standard deduction, so it's generally only worth itemizing your deductions if your itemized total is more then the Puerto Rico and Federal standard deductions. For more details, visit the list of Puerto Rico itemized deductions.
5.
Puerto Rico Income Tax Forms
Tax-Rates.org provides easy access to two of the most commonly used Puerto Rico income tax forms, in downloadable PDF format. For all of the tax forms we provide, visit our Puerto Rico tax forms library or the 's tax forms page.
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Forma Corta - Individual Income Tax ReturnForma Corta is the general income tax form for Puerto Rico residents.
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Income Tax Instructions - Income Tax Instruction BookletForma Corta is the general income tax form for Puerto Rico residents. These Instructions will help you fill out and file Forma Corta.
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Printable Puerto Rico Tax Table & Tax Reference
Tax-Rates.org provides a printable Puerto Rico datasheet including an income tax table, a list of Puerto Rico tax deductions, important URLs and addresses, and more. This document is in PDF format.
If you are not a resident of Puerto Rico, have a complicated tax return, or have other specialized circumstances you may need to download additional tax forms from the website. You can find all of Puerto Rico's 2024 income tax forms on the income tax forms page .
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6.
How To File Your Puerto Rico Income Tax Return
Once you've filled out your Puerto Rico income tax return, you have several options for filing and paying your income tax. You can mail your return to the at the correct address below, and include your payment by check or money order. You may also electronically file your Puerto Rico tax return through a tax preparer or using online tax software, and pay your taxes instantly using direct debit or a credit card (an additional credit card fee may apply).
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Where To Send Your Puerto Rico Tax Return
8.
e-Filing: Submit Your Puerto Rico Tax Return Online
You can save time and money by electronically filing your Puerto Rico income tax directly with the . Benefits of e-Filing your Puerto Rico tax return include instant submission, error checking, and faster refund response times. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below.
To e-file your Puerto Rico and Federal income tax returns, you need a piece of tax software that is certified for eFile by the IRS. While most in-depth tax software charges a fee, there are several free options available through the states, and simple versions are also offered free of charge by most tax software companies.
The two most popular tax software packages are H&R Block At Home, sold by the H&R Block tax preparation company, and TurboTax Federal & State, sold by the Intuit software company. Both companies produce multiple editions for simple to very complex tax returns, so be sure to carefully compare the features offered by each package.
9.
Getting Your Puerto Rico Tax Refund
If your state tax witholdings are greater then the amount of income tax you owe the state of Puerto Rico, you will receive an income tax refund check from the government to make up the difference.
It should take one to three weeks for your refund check to be processed after your income tax return is recieved. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible.
Once you've filed your tax return, all you have to do is wait for your refund to arrive. If you want to check the status of your Puerto Rico tax refund, you can visit the Puerto Rico Income Tax Refund page.
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10.
References
- Our state ranking and income tax figures are based on a family of four (married parents with two children) earning the national median household income of $50,000 per year. Deductions and personal exemptions are taken into account, but some state-specific deductions and tax credit programs may not be accounted for.
- Before the official 2024 Puerto Rico income tax rates are released, provisional 2024 tax rates are based on Puerto Rico's 2023 income tax brackets.
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The 2024 state personal income tax brackets are updated from the Puerto Rico and Tax Foundation data.
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Puerto Rico tax forms are sourced from the Puerto Rico income tax forms page, and are updated on a yearly basis. Please make sure the Puerto Rico forms you are using are up-to-date.
