The Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda") announced on May 20, 2026, that it had sent the first group of Cheque para Ti ("A Check for You") payments: $100.3 million to 221,381 taxpayers. It is the 2025 tax relief created by Joint Resolution 6-2026 (Resolución Conjunta 6-2026, RC 6-2026), which set aside $554 million from the General Fund. Hacienda estimates that about 690,000 taxpayers will benefit.
The relief was approved while the tax reform introduced in January 2026 was still under legislative review. RC 6-2026 does not change your return. It calculates how much you would have paid with lower rates and pays you the difference separately.
Who qualifies
According to Hacienda's guide, you must meet all of these requirements:
- Return filed on time. You filed your 2025 income tax return (planilla, Form 482) no later than April 15, 2026, or October 15, 2026, if you requested an automatic extension on time.
- Residency. You were a resident of Puerto Rico for all of calendar year 2025.
- Income. Your net taxable income was $150,000 or less (if you have dependents, the revised figure after the additional deduction is used).
You do not qualify if you computed your tax using the optional tax (Schedule X Individual) or Model SC 2668 (back pay), or if you are subject to the alternate basic tax (Schedule O). Claiming the earned income credit (Crédito por Trabajo) does not disqualify you. If you want to review who is required to file, see who must file a return.
How it is calculated
Hacienda does the calculation for you using your processed return. There are two parts:
- Additional deduction per dependent. An extra $2,500 for each dependent under 18 as of December 31, 2025 ($1,250 if you claim the dependent under shared custody or on a married-filing-separately return).
- Reduced rates. The RC 6-2026 table is applied to the revised income.
| Revised net taxable income | Tax under RC 6-2026 |
|---|---|
| Up to $12,500 | 0% |
| $12,500 to $25,000 | 6% of the excess over $12,500 |
| $25,000 to $50,000 | $750 plus 12% of the excess over $25,000 |
| $50,000 to $100,000 | $3,750 plus 24% of the excess over $50,000 |
| $100,000 to $150,000 | $15,750 plus 29% of the excess over $100,000 |
The relief is the regular tax you determined on your 2025 return minus the tax calculated with this table. If the result is zero or negative, you do not receive a payment. There is no minimum. To understand how the regular table works, see the tax rate table.
The Cheque para Ti is not a refund and is not taxable in Puerto Rico. Hacienda says it also does not count as income for other government benefit programs.
How and when the payment arrives
- If you requested your refund by direct deposit, the relief goes to that same account.
- If you had no refund or received it by check, you can add an account in SURI (Hacienda's online system): log in to your account, find "Individuo – Contribución sobre Ingresos" (Individual – Income Tax) under Resumen (Summary) and select "Alivio Contributivo 2025 – Añadir cuenta bancaria" (2025 Tax Relief – Add bank account). The link opened on May 11, 2026, and is available until October 30, 2026.
- If you do not provide a bank account, Hacienda mails a check to the last address it has on file in SURI.
Returns still being processed are recalculated once processing is finished. With an extension, the return must arrive no later than October 15, 2026.
Debts that are subtracted
If you owe Hacienda or the Administración para el Sustento de Menores (ASUME, the child support agency), the debt is subtracted from the relief and you receive what is left. Debts under an active payment plan or subject to wage garnishment are not subtracted. If you have a debt, review payment plans with Hacienda.
Frequently asked questions
Do I have to fill out an application?
No. Hacienda determines eligibility and the amount using the 2025 return you already filed. The only thing you can do is add a bank account in SURI if you did not have one on file.
Why did I receive less than I calculated?
Hacienda may have subtracted a debt, or your return may have been processed with different figures. The notice that comes with the payment explains the calculation. If you have questions, see how to contact Hacienda.
Can I use the link to change the bank account I put on my return?
According to the guide, no. If your refund was sent by direct deposit to an account you closed or wrote incorrectly, you must visit a Taxpayer Service Office (Oficina de Servicio al Contribuyente) with the documents the guide requires.
Will someone call or write to ask for my bank information?
The official link is inside your SURI account. Be wary of messages that ask for your account number by phone, text or links. Read about tax scams.
Sources
- Departamento de Hacienda, "Hacienda desembolsa los primeros pagos del Cheque para Ti a más de 200 mil contribuyentes". hacienda.pr.gov
- Departamento de Hacienda, "Guía sobre el Cheque de Alivio Contributivo para los Trabajadores y la Clase Media del Año Contributivo 2025" (rev. 20 de mayo de 2026). hacienda.pr.gov
- Departamento de Hacienda, "Carta Circular de Rentas Internas Núm. 26-10". hacienda.pr.gov
- Biblioteca Virtual OGP, "Resolución Conjunta 6-2026 (R. C. de la C. 278)". bvirtualogp.pr.gov
- Departamento de Hacienda, "Hacienda habilita enlace en SURI para que contribuyentes sin cuenta bancaria registrada en la Planilla 2025 reciban electrónicamente el Cheque de Alivio Contributivo". hacienda.pr.gov
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.
