This calculator gives you a quick estimate of the regular tax on an amount of income in Puerto Rico, based on the rate table in the 2011 Código de Rentas Internas (Internal Revenue Code of Puerto Rico). It helps you see which bracket you fall in, how much each additional dollar is taxed and how your tax compares with your income. It does not replace the income tax return (planilla, Form 482) or a professional's calculation.
How to use it
- Enter your net taxable income. This is what is left after you subtract allowable deductions and the personal and dependent exemptions from your gross income. On the 2025 Form 482 return, it appears on line 13 of Part 2. If you have not prepared your return yet, you can use an estimate.
- Select the tax year. The table is the same for 2025 and 2026, because no law changing it has been approved (see below).
- Read the results. You will see the tax under the table, the gradual adjustment if your income is over $500,000, your marginal rate and your effective rate.
If you are not sure how to arrive at your net taxable income, first review deductions and exemptions and our guide to the tax rate table.
How it is calculated
The Section 1021.01 table
Section 1021.01 of the Código de Rentas Internas sets the table for tax years beginning after December 31, 2012. The Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda") reproduces it unchanged in the instructions for the Form 482 return for tax year 2025:
| If net taxable income is | The tax is |
|---|---|
| Up to $9,000 | 0% |
| Over $9,000 up to $25,000 | 7% of the excess over $9,000 |
| Over $25,000 up to $41,500 | $1,120 plus 14% of the excess over $25,000 |
| Over $41,500 up to $61,500 | $3,430 plus 25% of the excess over $41,500 |
| Over $61,500 | $8,430 plus 33% of the excess over $61,500 |
Each rate applies only to the part of your income that falls within that bracket. Moving into a higher bracket does not mean all of your income is taxed at the higher rate.
The gradual adjustment
It applies only if your net taxable income is over $500,000. In that case, the tax under the table increases by 5% of the excess over $500,000. The increase is capped at $8,895 plus 33% of the personal exemption and dependent exemptions you are entitled to (Section 1021.01(b)). On the return, it is calculated on Schedule P Individual. For married couples filing separately or choosing the optional computation, the threshold is measured separately for each spouse.
The 92% or 95% in Section 1021.01(c)
After the table and the gradual adjustment, the Code reduces the result: the determined tax is 95% of that total, or 92% if your gross income is not more than $100,000. Note that the $100,000 limit is measured on gross income, not on net taxable income. Hacienda applies this reduction on line 17 of the return when the tax is calculated under the table, but not when you use Schedule A2 for preferential rates.
Marginal rate and effective rate
- Marginal rate: the rate of the bracket where your last dollar falls. It tells you how much you would pay on each additional $100 of net taxable income.
- Effective rate: the tax under the table divided by your net taxable income. It is your actual average rate.
Was there a tax reform in 2025 or 2026?
In 2025, several amendments to the Code were approved, such as a higher limit on the deduction for IRA contributions, but none changed the table. In January 2026, the governor's administration introduced the second phase of the reform (Senate Bill 912, P. del S. 912), with a new table. The Financial Oversight and Management Board objected to the permanent version, and a tax relief check was approved instead through Joint Resolution 6-2026. The official text of the Code, revised as of June 18, 2026, shows no changes to Section 1021.01. If a new table is approved, we will update this calculator and announce it in news.
Example with the default values
Hypothetical case: a single person with $45,000 of net taxable income in tax year 2025.
- The income falls in the bracket over $41,500 up to $61,500.
- Excess over $41,500: $45,000 − $41,500 = $3,500.
- 25% of $3,500 = $875.
- Tax under the table: $3,430 + $875 = $4,305.
- Gradual adjustment: $0, because the income is not over $500,000.
- Marginal rate: 25%.
- Effective rate: $4,305 ÷ $45,000 = 9.57%.
If this person's gross income is not more than $100,000, the determined tax would be 92% of $4,305 = $3,960.60. If gross income is over $100,000, it would be 95% = $4,089.75. Any credits the person is entitled to and any tax withheld would still be subtracted from that amount.
Limitations
The calculator is a starting point. It does not include:
- Tax credits, such as the earned income credit or the credit for people 65 or older. Review them in tax credits.
- The alternate basic tax (Schedule O), which may apply if your net income subject to that tax is over $25,000.
- Preferential rates on interest, dividends or long-term capital gains (Schedule A2).
- The optional tax for certain self-employed workers (Schedule X). See self-employed workers.
- Special taxes, such as those under Act 60 decrees or those for nonresident aliens.
- Withholding, estimated payments and refunds. To find out whether you will owe or get money back, you need the complete return. See refunds and withholding and forms.
It also does not calculate interest or surcharges for paying late. For that, use the interest and surcharges calculator.
Use the result to plan, not to file. The 2026 return is due April 15, 2027. If your situation involves income from several sources, a decree or a change of residence, it is a good idea to have a CPA or an authorized return preparer review it.
Frequently asked questions
What is net taxable income?
It is the base the table is applied to. You get it by subtracting allowable deductions and the personal and dependent exemptions from your gross income. In 2025, the personal exemption is $3,500 for an individual and $7,000 for married couples filing jointly, and the dependent exemption is $2,500.
Why is the tax on my return lower than the calculator's?
Most likely because of the reduction to 92% or 95% under Section 1021.01(c) and because of credits. The calculator shows the tax under the table before those adjustments, and the example explains what it would be with each percentage.
Did the table change for 2026?
Not according to the sources we checked. The tax reform the governor's administration introduced in 2026 proposes a different table, but it had not become law in the official text of the Code revised as of June 18, 2026. If that changes, we will update the calculator.
What is the marginal rate and why does it matter?
It is the rate that applies to your next dollar of net taxable income. It helps you estimate how much an additional deduction saves you. For example, with a 25% marginal rate, a $1,000 deduction reduces the tax under the table by about $250, before the reduction to 92% or 95%.
Sources
- Departamento de Hacienda, "Instrucciones para llenar la Planilla de Contribución sobre Ingresos de Individuos 2025". hacienda.pr.gov
- Oficina de Gerencia y Presupuesto, "Código de Rentas Internas de Puerto Rico de 2011, según enmendado (Sección 1021.01)". bvirtualogp.pr.gov
- Departamento de Hacienda, "Carta Circular de Rentas Internas Núm. 26-02". hacienda.pr.gov
- Senado de Puerto Rico, "Comisión continúa evaluación de la Reforma Contributiva presentada por el Ejecutivo". senado.pr.gov
- Metro Puerto Rico, "Aprobado el alivio contributivo para cientos de miles de contribuyentes" (7 de mayo de 2026). metro.pr
787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.
