Puerto Rico Tax Guide
In 2026, the headline personal income tax rate in Puerto Rico is 33% and the corporate tax rate is 37.5%. Checked against official guidance on 8 November 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 (headline 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 8 Nov 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.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Puerto Rico
Regulatory stabilityStable0 rule changes in 24 months on Heed's record. See how Puerto Rico ranks.
Move, incorporate, and bank in Puerto Rico
Puerto Rico on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro
What Heed tracks in Puerto Rico
Legislative changes
Confirmed changes to Puerto Rico tax law, each checked against its official source.
Residency thresholds
Day counts against Puerto Rico residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for Puerto Rico residents, where an official source publishes them.
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 a change when we publish it, verified against its official source.
What is the income tax rate in Puerto Rico?
The headline 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 keeps the 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 a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal 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 Signal 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 when we publish a verified change.
How does Puerto Rico compare with other Americas jurisdictions?
Heed's Tax Rankings compare Puerto Rico with other Americas jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
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.
Track Puerto Rico on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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