This calendar brings together the most important deadlines for individuals, self-employed workers, employers and businesses in Puerto Rico, from today, October 12, 2026, through December 2027. The dates come from the Código de Rentas Internas de 2011 (Internal Revenue Code of Puerto Rico), the Código Municipal (Municipal Code), the Circular Letters of the Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda") and IRS instructions. The tax calendar page on Hacienda's website (in Spanish) does not show an updated calendar for this period, so we worked out each date using those rules and moved the ones that fall on a weekend to the next business day.
To learn what each form is, see the list of forms. If you missed a deadline, the interest and surcharge calculator helps you estimate the cost.
Rules for weekends and holidays
- Hacienda, returns: if the filing date, including an extension, falls on a Saturday, Sunday or holiday, it is due the next business day (Internal Revenue Code, Section 1061.16(c)).
- IVU (sales and use tax): the monthly return is due on the 20th of the following month. If that falls on a Saturday, Sunday or federal or Puerto Rico holiday, it is due the next business day (Section 4042.03).
- CRIM (Municipal Revenue Collection Center), real property: if the due date falls on a Saturday, Sunday or holiday, it moves to the next business day (Municipal Code, Art. 7.061).
- Emergencies: the Secretary of Hacienda can set new dates when the Governor or the President declares an emergency (Section 1061.16(f)), and the municipalities must postpone the patente municipal (municipal license tax) for the same length of time (Municipal Code, Art. 7.208).
In the tables, we moved only the weekends. Two Mondays on the calendar are traditionally holidays in Puerto Rico: March 22, 2027 (Abolición de la Esclavitud, Emancipation Day) and April 19, 2027 (Natalicio de José de Diego, José de Diego's Birthday). When a date falls on one of them, we say so. Always confirm with the agency, because the official holiday list can change.
Recurring deadlines
| Obligation | When | Basis |
|---|---|---|
| Monthly IVU return (Form SC 2915) | The 20th of the following month | Section 4042.03; CC RI 26-13 |
| Employer quarterly return (499 R-1B) | April 30, July 31, October 31 and January 31 | Hacienda's instructions to employers |
| Federal employer Form 941 | Last day of the month after the quarter | IRS |
| Individual estimated tax (Hacienda) | April 15, June 15, September 15 and January 15 | Section 1061.21 |
| Federal estimated tax (1040-ES) | April 15, June 15, September 15 and January 15 | IRS |
| Patente municipal | First 15 days of each semester (July and January) | Municipal Code, Art. 7.208 |
| Real property tax (CRIM) | July 1 and January 1, in advance | Municipal Code, Art. 7.059 |
October 2026
| Date | Obligation | Who |
|---|---|---|
| Thursday 15 | 2025 Form 482 for those who requested an extension | Individuals |
| Thursday 15 | Second installment of 2025 tax, if you chose to pay in two installments | Individuals not required to pay estimated tax |
| Thursday 15 | 2025 Form 480.2 with extension (calendar year) | Corporations |
| Thursday 15 | 2025 Form 1040-SS with extension (Form 4868) | Self-employed workers |
| Tuesday 20 | IVU for September 2026 | Merchants |
November 2026
| Date | Obligation | Who |
|---|---|---|
| Monday 2 | 499 R-1B and Form 941 for the third quarter (October 31 falls on a Saturday) | Employers |
| Friday 20 | IVU for October 2026 | Merchants |
December 2026
| Date | Obligation | Who |
|---|---|---|
| Monday 21 | IVU for November 2026 (the 20th falls on a Sunday) | Merchants |
December is a good time to review deductible contributions for the year, such as IRA contributions, and to make sure your clients and employers have your correct address for your statements. Review deductions and exemptions.
January 2027
| Date | Obligation | Who |
|---|---|---|
| Friday 1 | Second semester of real property tax for fiscal year 2026-2027 is due. It becomes delinquent if not paid within 90 days | Property owners |
| Through Friday 15 | Payment of the second semester of the patente municipal (the period starts January 2) | Businesses |
| Friday 15 | Fourth installment of 2026 estimated tax (Hacienda and 1040-ES) | Individuals and self-employed workers |
| Wednesday 20 | IVU for December 2026 | Merchants |
January 31, 2027 falls on a Sunday. Obligations due that day move to Monday, February 1.
February 2027
| Date | Obligation | Who |
|---|---|---|
| Monday 1 | Form 499R-2/W-2PR to each employee | Employers |
| Monday 1 | Annual reconciliation statement 499 R-3 | Employers |
| Monday 1 | 499 R-1B and Form 941 for the fourth quarter of 2026 | Employers |
| Monday 22 | IVU for January 2027 (the 20th falls on a Saturday) | Merchants |
February 28, 2027 falls on a Sunday. Informative returns due that day move to Monday, March 1.
March 2027
| Date | Obligation | Who |
|---|---|---|
| Monday 1 | Informative returns 480.6A, 480.6B, 480.6D and 480.6SP, and the annual reconciliation of withholding on services | Payers and withholding agents |
| Monday 15 | Return for corporations of individuals, 480.1(SC), and for special partnerships (calendar year) | Corporations of individuals and special partnerships |
| Monday 22 | IVU for February 2027 (the 20th falls on a Saturday). The 22nd is traditionally a holiday, so it could move to Tuesday 23 | Merchants |
The 480.6 series informative returns carry their own penalties if they are not filed or are filed incorrectly. See informative returns 480.
April 2027
| Date | Obligation | Who |
|---|---|---|
| Thursday 15 | 2026 Form 482, or extension request (Form SC 2644) | Individuals |
| Thursday 15 | First installment of 2027 estimated tax (Hacienda and 1040-ES) | Individuals and self-employed workers |
| Thursday 15 | Corporate Form 480.2 (calendar year) or extension | Corporations |
| Thursday 15 | Nonresident withholding return and 480.6C | Withholding agents |
| Thursday 15 | 2026 Form 1040-SS, or Form 4868 for an extension | Self-employed workers and those claiming the child tax credit |
| Tuesday 20 | IVU for March 2027 | Merchants |
| Thursday 22 or Friday 23 | Volume of business return for the patente (five business days after April 15; depends on whether the municipality counts Monday the 19th as a holiday) | Businesses |
| Friday 30 | 499 R-1B and Form 941 for the first quarter | Employers |
The Form 482 extension only extends the time to file. If you owe, pay by April 15 to avoid interest and surcharges. See how to file your return.
May 2027
| Date | Obligation | Who |
|---|---|---|
| Saturday 15 (in practice, Monday 17) | Personal property tax return with CRIM, or automatic three-month extension | Businesses with personal property |
| Thursday 20 | IVU for April 2027 | Merchants |
The Municipal Code has no express weekend rule for the personal property return. Confirm with CRIM whether it accepts Monday the 17th. See personal property tax.
June 2027
| Date | Obligation | Who |
|---|---|---|
| Tuesday 15 | Second installment of 2027 estimated tax (Hacienda and 1040-ES) | Individuals and self-employed workers |
| Tuesday 15 | Return for corporations with a tax exemption decree (calendar year; Section 1061.16(e)) | Businesses with a decree |
| Monday 21 | IVU for May 2027 (the 20th falls on a Sunday) | Merchants |
| Tuesday 22 | Volume of business return for businesses with a decree (five business days after June 15) | Businesses with a decree |
July 2027
| Date | Obligation | Who |
|---|---|---|
| Thursday 1 | First semester of real property tax for fiscal year 2027-2028 is due | Property owners |
| Thursday 1 to Thursday 15 | Payment of the first semester of the patente municipal for fiscal year 2027-2028 | Businesses |
| Tuesday 20 | IVU for June 2027 | Merchants |
CRIM gives a 10% discount if you pay the semester within 30 days from the date the bill is issued, and 5% if you pay between days 31 and 60 (Municipal Code, Art. 7.061). See real property tax.
August 2027
| Date | Obligation | Who |
|---|---|---|
| Monday 2 | 499 R-1B and Form 941 for the second quarter (July 31 falls on a Saturday) | Employers |
| Sunday 15 (in practice, Monday 16) | End of the automatic three-month extension for the personal property return. Confirm the date with CRIM | Businesses with an extension |
| Friday 20 | IVU for July 2027 | Merchants |
September 2027
| Date | Obligation | Who |
|---|---|---|
| Wednesday 15 | Third installment of 2027 estimated tax (Hacienda and 1040-ES) | Individuals and self-employed workers |
| Monday 20 | IVU for August 2027 | Merchants |
October 2027
| Date | Obligation | Who |
|---|---|---|
| Friday 15 | 2026 Form 482 with extension | Individuals |
| Friday 15 | 2026 Form 480.2 with extension (calendar year) | Corporations |
| Friday 15 | 2026 Form 1040-SS with extension | Self-employed workers |
| Wednesday 20 | IVU for September 2027 | Merchants |
November 2027
| Date | Obligation | Who |
|---|---|---|
| Monday 1 | 499 R-1B and Form 941 for the third quarter (October 31 falls on a Sunday) | Employers |
| Monday 22 | IVU for October 2027 (the 20th falls on a Saturday) | Merchants |
December 2027
| Date | Obligation | Who |
|---|---|---|
| Monday 20 | IVU for November 2027 | Merchants |
What is not in this calendar
- Act 60 decree deadlines, such as the annual report to DDEC (Puerto Rico's economic development department). See decree annual report.
- Employer returns with the Departamento del Trabajo (Puerto Rico Department of Labor), such as unemployment and disability.
- Deadlines for fiscal years that do not end in December. For those, the general rule is the 15th day of the fourth month after the year closes (Section 1061.16).
- Deadlines that start with a letter, such as the 30 days to request reconsideration of a deficiency notice. See Hacienda notices.
Frequently asked questions
What happens if a deadline falls on a weekend?
For Hacienda and IVU returns, the deadline moves to the next business day (Sections 1061.16(c) and 4042.03). We already made that adjustment in this calendar. For example, the 2027 Form 499R-2/W-2PR is due Monday, February 1 because January 31 falls on a Sunday.
Does the return extension give me more time to pay?
No. The automatic six-month extension only extends the time to file. The 10% annual interest and the surcharges run from April 15 on whatever you have not paid.
Did the IVU deadline change with the move of municipal IVU into SURI?
No. It is still due on the 20th of the following month. What changed starting with the July 2026 period is the form: it is now Form SC 2915, which includes the municipal IVU for 73 municipalities. If you sell in Bayamón, Carolina, Guaynabo, Mayagüez or San Juan, you still file the 1% municipal IVU directly with that municipality.
Can Hacienda change these dates?
Yes. The Secretary can postpone deadlines when there is an emergency declaration, such as after a hurricane, through an administrative determination (determinación administrativa). That is why it is wise to confirm at hacienda.pr.gov or in SURI (Hacienda's online system) before each due date. We publish those changes in news.
Where can I see my own deadlines and balances?
In your SURI account, you can see the returns you filed, your balances and Hacienda's notices. For CRIM, check your account statement at crimpr.net. If you need help, see how to contact Hacienda.
Sources
- Oficina de Gerencia y Presupuesto, "Código de Rentas Internas de Puerto Rico de 2011, según enmendado (Secciones 1061.16, 1061.21, 1062.01, 1062.03, 1062.08, 1063.01, 4042.03)". bvirtualogp.pr.gov
- Departamento de Hacienda, "Carta Circular de Rentas Internas Núm. 26-13". hacienda.pr.gov
- Departamento de Hacienda, "Instrucciones para llenar la Planilla de Contribución sobre Ingresos de Individuos 2025". hacienda.pr.gov
- Departamento de Hacienda, "Retención en el origen de la contribución sobre ingresos en el caso de salarios: instrucciones a los patronos". hacienda.pr.gov
- Oficina de Gerencia y Presupuesto, "Código Municipal de Puerto Rico (Ley 107-2020), Arts. 7.059, 7.061, 7.137, 7.207 y 7.208". bvirtualogp.pr.gov
- Internal Revenue Service, "Instructions for Form 1040-SS (2025)". irs.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.