IVU sales tax calculator
State and municipal IVU on a sale or service.
Puerto Rico taxes
Hacienda, the CRIM and IVU, explained clearly.
Step-by-step guides, free calculators and the deadlines you can't miss. 44 guides checked against Puerto Rico's Internal Revenue Code, Hacienda, the CRIM, DDEC and the IRS.
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From your personal return to your business license tax.
Estimate your income tax
Enter your net taxable income to see an estimate under Hacienda's current table, with your marginal and effective rates.
Hacienda interest and surcharges
What a late payment adds: interest, surcharges and penalties.
Self-employment tax (1040-SS)
The federal tax on Form 1040-SS.
Most useful guides
What people look up most when they have to deal with Hacienda or the CRIM.
Individuals
How to File Your Puerto Rico Tax Return in SURI
A step-by-step guide to filing Form 482 electronically, the documents to gather, how to pay or get your refund, and what to do if you need an extension.
Business
IVU Sales Tax in Puerto Rico: 11.5% and 4% Rates, Exemptions
The general IVU is 11.5% (10.5% state and 1% municipal), and many business-to-business and professional services pay 4%. We explain what is taxable, what is exempt and how to collect it.
Property (CRIM)
Puerto Rico Real Property Tax (CRIM): How It Works
How CRIM calculates what you pay for your house or land, how much you save with the primary residence exemption, when bills are due and how to take advantage of the discounts.
Hacienda problems
Hacienda Payment Plans and How to Request One in SURI
If you owe taxes and cannot pay everything at once, you can ask for a payment plan. We explain who qualifies, how to apply and what happens if you miss a payment.
Individuals
Puerto Rico Income Tax Rates for Individuals
Hacienda's rates for 2025 range from 0% to 33%, with an 8% or 5% reduction in the tax. We explain the table, the gradual adjustment and what happened with tax reform.
Federal and IRS
Child Tax Credit for Puerto Rico Families
Puerto Rico families can get up to $1,700 per child from the IRS by filing Form 1040-SS. Here is who qualifies, the 2025 Social Security number rule and how the credit is figured.
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How we work
Every guide is checked against the official text of Puerto Rico's Internal Revenue Code and Municipal Code, Hacienda's circular letters and publications, the CRIM, DDEC and the IRS, and lists its sources.
787TAX is independent: we are not Hacienda, the CRIM or the IRS, and we will never ask for your Social Security number.