Puerto Rico Tax Guide
In 2026, the top personal income tax rate in Puerto Rico is 33% and the corporate tax rate is 37.5%. Checked against official guidance on 24 October 2026. There is also a special tax regime that can lower the bill for people who qualify.
- Personal income
- 33%Normal tax on net taxable income above USD 61,500, computed at 95% of the schedule, so about 31.35% at the margin; a 5% phase-out add-on applies above USD 500,000 until its cap
- Corporate
- 37.5%18.5% normal tax plus surtax up to 19% · 4% (Act 60 export services)
- Special regime
- Yes
At a glance
| Personal income tax (top rate) | 33%Normal tax on net taxable income above USD 61,500, computed at 95% of the schedule, so about 31.35% at the margin; a 5% phase-out add-on applies above USD 500,000 until its cap |
|---|---|
| Corporate tax | 37.5%18.5% normal tax plus surtax up to 19% · 4% (Act 60 export services) |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | Yes |
Source: official guidance· last verified 24 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Puerto Rico residency rule
Puerto Rico residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
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Unlock with SignalRecent changes in Puerto Rico
Regulatory stabilityStable0 rule changes in 24 months, rules have held steady. See how Puerto Rico ranks.
Move, incorporate, and bank in Puerto Rico
Puerto Rico on Heed isn't just a tax profile. It's a full mobility surface, residency programmes, company structures, and banking options, all sourced and cross-linked.
A first look. Matching these programmes, structures and providers to your own situation is on Pro.View Pro
What Heed tracks in Puerto Rico
Legislative changes
Every published amendment, draft, and consultation touching Puerto Rico tax law.
Residency thresholds
Day counts against Puerto Rico residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Puerto Rico.
Puerto Rico tax, common questions
Is Puerto Rico a tax haven?
Puerto Rico operates a special tax regime that offers meaningful advantages versus standard residency. Whether it qualifies as a tax haven depends on your income mix and structure. Heed tracks the regime conditions and flags changes in real time.
What is the income tax rate in Puerto Rico?
The top personal income tax rate in Puerto Rico is 33% (normal tax on net taxable income above USD 61,500, computed at 95% of the schedule, so about 31.35% at the margin; a 5% phase-out add-on applies above USD 500,000 until its cap). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Puerto Rico tax cryptocurrency?
Crypto taxation in Puerto Rico varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Puerto Rico to become tax resident?
Tax residency in Puerto Rico is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Puerto Rico have a digital nomad visa or special regime?
Puerto Rico offers a special tax regime that nomads and expats use to optimise their position. Eligibility and benefits change. Heed flags amendments and treaty updates the day they happen.
How does Puerto Rico compare with other Americas jurisdictions?
Heed ranks Puerto Rico alongside every other jurisdiction in Americas on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
Compare Puerto Rico with...
Where Puerto Rico stands: the lowest tax countries and the highest.
How Heed tracks Puerto Rico
Puerto Rico surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Puerto Rico's full tax profile.
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