Puerto Rico has a capital gain tax rate of 20%. Ordinary companies must make equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the tax year, while tax-exempt businesses can jointly pay the first and second installments on the 15th day of the sixth month. The CIT payment and return due dates for regular companies are within the first 15 days of the fourth month after the end of their tax year, and for tax-exempt businesses, it is within the first 15 days of the sixth month. The general CIT rate is 37.5%, with an additional tax of 19% on income over $275,000. There is a sales and use tax of 11.5% on tangible personal property and certain services, and 4% for business-to-business services and designated services. Non-residents are subject to a 10/29/29 withholding tax on dividends, interest, and royalties, while residents are not subject to any withholding tax.
Puerto Rico Tax Brief
Time of Update 4/06/2026
Puerto Rico Corporate Income Tax (CIT)
General CIT Rate:
37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
CIT Return Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Payment Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Estimated Payment Due Date:
Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.
Puerto Rico Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/29/29
Puerto Rico Value-Added Tax (VAT)
General VAT Rate:
11.5
Learn More
Puerto Rico Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
20
Puerto Rico Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
Additional info
Quick Navigation
TKEG Expat Puerto Rico Corporate Tax Guide
Puerto Rico Corporate Income Tax (CIT)
Puerto Rico Personal Income Tax (PIT)
Puerto Rico Capital Gains Tax (CGT)
Puerto Rico Real Property Taxes
Puerto Rico Value-Added Tax (VAT)
1.
Puerto Rico Corporate Income Tax (CIT)
In Puerto Rico, the Corporate Income Tax (CIT) has a headline rate of 37.5%, which is composed of an 18.5% standard tax rate and a 19% surtax for income exceeding USD 275,000. The CIT return due dates depend on the type of corporation. For regular corporations, it must be filed by the 15th day of the fourth month following the close of the tax year. Exempt businesses have until the 15th day of the sixth month, while pass-through entities must file by the last day of the third month. Final payments follow a similar timeline based on the corporate structure, with installment payments due at intervals throughout the taxable year.
References
https://taxsummaries.pwc.com/puerto-rico/corporate/other-taxes
2.
Puerto Rico Personal Income Tax (PIT)
Personal Income Tax in Puerto Rico has a headline rate of 33%, plus an additional 5% gradual adjustment tax. The PIT return due date is set for April 15, with the final payment due on the same date. Estimated payments are made quarterly on April 15, June 15, September 15, and January 15 of the following year.
References
https://taxsummaries.pwc.com/puerto-rico/corporate/other-taxes
3.
Puerto Rico Capital Gains Tax (CGT)
For corporate entities in Puerto Rico, the Capital Gains Tax (CGT) rate is 20%. However, individual capital gains are taxed at 15%, with non-resident foreign nationals subject to a 25% rate.
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