Who must file a return?
(1) Every individual resident of Puerto Rico, single or married and not living with his (her) spouse, who earned a gross income greater than $3,300
(2) Every individual resident of Puerto Rico, married and living with his (her) spouse, who earned a gross income, singly or jointly, in excess of $6,000
(3) Every individual not a resident of Puerto Rico, American citizen, single or married and not living with his (her) spouse, who earned a gross income greater than $1,300, unless the corresponding income taxes were withheld and paid in full at the source
(4) Every individual not resident of Puerto, American citizen, married and living with his (her) spouse, who earned a gross income, singly or jointly, greater than $3,000, unless the corresponding income taxes were withheld and paid in full at the source
(5) Every individual who is an alien non resident of Puerto Rico who earned any gross income from sources within Puerto Rico, unless the corresponding income taxes were withheld and paid in full at the source.
When should the income tax return be filed?
Individuals who do not keep accounting books should file the corresponding income tax return by April 15th of the next calendar year. The date is moved forward when April 15th falls on a weekend or holiday. For calendar year 2003, the deadline for filing individual income tax returns is April 15, 2004.
To file a personal income tax return online
Visit the following website:
http://www.hacienda.gobierno.pr/pel03_eng.asp
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If you need answers to your specific questions, you may call Taxpayer services at any of the following phone numbers:
(787) 724-6666, (787) 721-2020 ext. 3610 or (1) (800) 981-7666
Or visit:
Edificio Intendente Ramírez
#10 Paseo Covadonga
Piso 2, Oficina 211
San Juan, P.R.
or visit their website at:
http://www.hacienda.gobierno.pr
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The author of this website, Carlos L Sánchez, is a Puerto Rican CPA, available for consulting work on a fee or hourly basis. For details,
or call me at (787) 292-6016.
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Personal tax rates
Married couple filing jointly, married person who did not live with his (her) mate, single person, head of family, succession or trust |
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Net taxable income | Tax |
|
Not exceeding $2,000
| 7% |
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In excess of $2,000,
but not exceeding $17,000
| $140 plus 10%
of the excess over $2,000 |
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In excess of $17,000,
but not exceeding $30,000
| $1,640 plus 15%
of the excess over $17,000 |
|
In excess of $30,000,
but not exceeding $50,000
| $3,590 plus 28%
of the excess over $30,000 |
|
In excess of $50,000
| $9,190 plus 33%
of the excess over $50,000 |
Married person who lived with his (her) mate, filing separately |
|---|
|
Net taxable income | Tax |
|
Not exceeding $1,000
| 7% |
|
In excess of $1,000,
but not exceeding $8,500
| $70 plus 10%
of the excess over $1,000 |
|
In excess of $8,500,
but not exceeding $15,000
| $820 plus 15%
of the excess over $8,500 |
|
In excess of $15,000,
but not exceeding $25,000
| $1,795 plus 28%
of the excess over $15,000 |
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In excess of $25,000
| $4,595 plus 33%
of the excess over $25,000 |
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