Puerto Rico state income tax — ITIN filer guide

Puerto Rico uses a graduated income tax from 0% to 33% (tax year 2025), administered by the Departamento de Hacienda de Puerto Rico. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 0% – 33% · 5 brackets

  • State return form: Formulario 482 — Planilla de Contribucion sobre Ingresos de Individuos
  • Deadline (tax year 2025): April 15, 2027 (TY2025 planilla was due April 15, 2026; automatic extension available via Form SC 2644 in SURI — extends filing, not payment)
  • Who must file: Exact dollar threshold not verified from Hacienda's published instructions; residents with PR-source income must generally file Form 482, and filing is required to claim the Credito por Trabajo. E-filing via SURI mandatory (TY2025 returns were due April 15, 2026).
  • State sales tax: 10.5%
  • Special regime: Separate territorial system run by Hacienda, not the IRS: bona fide PR residents generally do NOT file a federal 1040 on PR-source income (IRC 933). Brackets (TY2025): 0% to $9,000; 7% to $25,000; 14% to $41,500; 25% to $61,500; 33% above $61,500. E-filing through SURI is mandatory. Sales tax (IVU) is 10.5% commonwealth + 1% municipal = 11.5% combined.

Puerto Rico refund timing

  • E-filed returns: No fixed published timeframe: SURI runs validations after filing and the refund (reintegro) is issued once processing completes; Hacienda began disbursing TY2025 refunds within days of the filing season opening.
  • Paper returns: Paper filing is not available for the individual planilla — electronic filing through SURI is mandatory.
  • Check your Puerto Rico refund status

State tax agency

  • Departamento de Hacienda de Puerto Rico — hacienda.pr.gov
  • Phone: (787) 622-0123
  • Free filing option: SURI (suri.hacienda.pr.gov) — Hacienda's own portal; preparing and e-filing the planilla through SURI is free and mandatory

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing in Puerto Rico — a separate system

Puerto Rico doesn’t work like a state for tax purposes. Hacienda runs its own income tax, and bona fide residents generally do not file a federal Form 1040 on PR-source income (IRC §933). The planilla (Form 482) is filed electronically through SURI — paper is no longer an option. Hacienda’s system is SSN-based: the Crédito por Trabajo requires SSNs for the taxpayer, spouse, and dependents. If you don’t have an SSN, confirm your situation directly with Hacienda (787-622-0123) before the season.

Puerto Rico state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Credito por Trabajo (Puerto Rico EITC) (refundable)

✗ SSN required (not available to ITIN filers)

Not a percentage of the federal EITC — PR runs its own schedule (ARPA-expanded since 2021): TY2025 max $7,774 (44.83% rate, 3+ dependents) for earned income under $52,623; 15%/$1,794 with no dependents. Hacienda requires Social Security numbers for the taxpayer, spouse, and qualifying dependents — ITIN filers are not eligible. Claimed via Anexo CT Individuo on the planilla; paid as a refund (credit 'en su planilla o cheque').

State child tax credit: PR residents with qualifying children claim the FEDERAL Child Tax Credit directly from the IRS (Form 1040-PR/1040-SS), expanded to 1+ child since ARPA. PR's own 'credito por menor dependiente' was $1,600 per child in TY2023 reporting; current TY2025 amount not verified — confirm with Hacienda.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Departamento de Hacienda de Puerto Rico.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.