Puerto Rico tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Puerto Rico tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 10 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Puerto Rico | 33%* | 15%* | 33%* | 15%* | 10%* | 33%* | 15%* |
* Provisional — not yet verified by the Sovereign engine. salary, rent: from PwC, read 10 November 2026. capital gains, short-term gains, dividends, interest, crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Puerto Rico profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Single personal exemption USD3,500 is additional to the USD9,000 nil band. Regular tax factors and parallel ABT remain unmodelled; the former additive ABT was incorrect. Act 38-2026 uses application cohorts and decree extensions; a global 2027 switch is unsupported. Export-services corporate incentives are not individual PIT regimes. Federal long-term-resident expatriation rules may apply.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Puerto Rico tax profile?
Partly complete. The Puerto Rico profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Puerto Rico?
Provisionally 33%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 33% over USD 61,500. Gradual adjustment above USD 500k and the alternate basic tax (up to 24%) not included.
How are capital gains taxed in Puerto Rico?
Provisionally 15%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Special 15% rate on assets held more than one year. A gain on an asset held for 12 months or less is taxed at up to 33% (provisional, from a PwC summary read on 10 November 2026).
How are dividends and interest taxed in Puerto Rico?
The top rate is 15% (provisional) on dividends and 10% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 33% (provisional).
How is crypto taxed in Puerto Rico?
Puerto Rico taxes a gain on crypto assets as a capital gain. Provisionally 15%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; general long-term capital-gains rate.
Does Puerto Rico tax foreign income?
Yes. Puerto Rico taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Puerto Rico have a wealth tax?
No. Puerto Rico has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Puerto Rico have an exit tax for individuals?
This is not verified yet: we have not checked whether Puerto Rico taxes unrealised gains when a resident leaves, so this page does not say that it does not.
What special tax regimes does Puerto Rico have?
Our profiles list one regime: Act 60 - Individual Resident Investor (formerly Act 22) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Puerto Rico?
The Puerto Rico day test (Domicile; 183 calendar-year days create a rebuttable residence presumption): domicile governs; 183 days create a rebuttable local residence presumption. Domicile intent, temporary purpose, US federal tax home and closer connection, and part-year move rules need separate review.
Residence decides whether Puerto Rico taxes you on these rates. See the Puerto Rico day-count test and count your own days.
Sources
The Puerto Rico profile cites 8 sources for these rules, 7 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Puerto Rico net wealth/worth tax · summary, retrieved 2026-11-10
- Departamento de Hacienda - Codigo de Rentas Internas · official, retrieved 2026-04-29
- Social Security Administration · official
- Código de Rentas Internas de Puerto Rico de 2011 (Ley 1-2011), Sec. 1034.01 - Ganancias y pérdidas de capital · official, retrieved 2026-10-02
- Departamento de Hacienda - Instrucciones Planilla de Contribución sobre Ingresos de Individuos 2025 · official, retrieved 2026-10-02
- DDEC - Act 60 Incentives Code · official, retrieved 2026-04-29
- US IRC sec.933 & sec.937 - Bona fide PR resident exclusion · official, retrieved 2026-04-29
- Departamento de Hacienda · official
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Puerto Rico with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Puerto Rico side by side with other countries, see every country or try the live demo.
Other countries in Caribbean: Turks and Caicos Islands, Trinidad and Tobago, Saint Vincent and the Grenadines, British Virgin Islands, Antigua and Barbuda, Barbados.