Puerto Rico 2025 Tax Rates
2025 Puerto Rico Taxes
Employee Withholding Requirements
Puerto Rico Territory Tax
: Puerto Rico has a non-mirror code local tax system. Tax informationSupplemental Wage / Bonus Rate
: taxed same as federal supplemental tax- Register as an employer on the Puerto Rico Departamento del Trabajo website
Employee's Withholding Tax Exemption Certificate
: Form 499 R-4.1
Puerto Rico Unemployment Insurance (SUI)
Puerto Rico Special Assessment Tax
: 1% with a wage base of $7,000 for 2025- Get your unemployment insurance rate: Puerto Rico UI agency website
Puerto Rico Disability Insurance (SDI)
Puerto Rico Family Leave Insurance (FLI)
- None
Local Taxes
- None
Puerto Rico Minimum Wage
Puerto Rico Minimum Wage
: $10.50 per hour, since July 2024
Puerto Rico Labor Laws
Puerto Rico Termination Pay
:- Employee is fired — pay next regular payday
- Employee quits — pay next regular payday
Puerto Rico New Hire Reporting
- Puerto Rico New Hire Reporting
- Phone: 787-767-1500
- Fax: 787-767-3882
Remit Withholding for Child Support to
- Child Support Enforcement Program
Department of Social Services
PO Box 3349
San Juan, PR 00902-3349 - Phone: 787-722-4731
Puerto Rico Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.