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<div id="contentSub"><div id="mw-content-subtitle"><div class="cdx-message cdx-message--block cdx-message--warning mw-revision"><span class="cdx-message__icon"></span><div class="cdx-message__content"><div id="mw-revision-info-current"><p><b>This is the <a href="/wiki/Help:Page_history" title="Help:Page history">current revision</a> of this page, as edited by <span id="mw-revision-name"><a href="/wiki/User:Monkbot" class="mw-userlink" title="User:Monkbot" data-mw-revid="1253400708"><bdi>Monkbot</bdi></a> <span class="mw-usertoollinks">(<a href="/wiki/User_talk:Monkbot" class="mw-redirect mw-usertoollinks-talk" title="User talk:Monkbot">talk</a> | <a href="/wiki/Special:Contributions/Monkbot" class="mw-usertoollinks-contribs" title="Special:Contributions/Monkbot">contribs</a>)</span></span> at <span id="mw-revision-date">19:55, 25 October 2024</span><span id="mw-revision-summary"> <span class="comment">(<a href="/wiki/User:Monkbot/task_20" class="mw-redirect" title="User:Monkbot/task 20">Task 20</a>: replace {lang-??} templates with {langx|??} <a href="/wiki/Wikipedia:Templates_for_discussion/Log/2024_September_27#Replace_and_delete_lang-??_templates" title="Wikipedia:Templates for discussion/Log/2024 September 27">‹See Tfd›</a> (Replaced 1);)</span></span>. The present address (URL) is a <a href="/wiki/Help:Permanent_link" title="Help:Permanent link">permanent link</a> to this version.</b></p><div id="revision-info-current-plain" style="display: none;">Revision as of 19:55, 25 October 2024 by <a href="/wiki/User:Monkbot" class="mw-userlink" title="User:Monkbot" data-mw-revid="1253400708"><bdi>Monkbot</bdi></a> <span class="mw-usertoollinks">(<a href="/wiki/User_talk:Monkbot" class="mw-redirect mw-usertoollinks-talk" title="User talk:Monkbot">talk</a> | <a href="/wiki/Special:Contributions/Monkbot" class="mw-usertoollinks-contribs" title="Special:Contributions/Monkbot">contribs</a>)</span> <span class="comment">(<a href="/wiki/User:Monkbot/task_20" class="mw-redirect" title="User:Monkbot/task 20">Task 20</a>: replace {lang-??} templates with {langx|??} <a href="/wiki/Wikipedia:Templates_for_discussion/Log/2024_September_27#Replace_and_delete_lang-??_templates" title="Wikipedia:Templates for discussion/Log/2024 September 27">‹See Tfd›</a> (Replaced 1);)</span></div></div><div id="mw-revision-nav">(<a href="/w/index.php?title=Taxation_in_Puerto_Rico&diff=prev&oldid=1253400708" title="Taxation in Puerto Rico">diff</a>) <a href="/w/index.php?title=Taxation_in_Puerto_Rico&direction=prev&oldid=1253400708" title="Taxation in Puerto Rico">← Previous revision</a> | Latest revision (diff) | Newer revision → (diff)</div></div></div></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Tax laws of Puerto Rico</div> <p> <b>Taxation in Puerto Rico</b> consists of taxes paid to the <a href="/wiki/Federal_government_of_the_United_States" title="Federal government of the United States">United States federal government</a> and taxes paid to the <a href="/wiki/Government_of_Puerto_Rico" title="Government of Puerto Rico">Government of the Commonwealth of Puerto Rico</a>. Payment of taxes to the federal government, both personal and corporate, is done through the federal <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS), while payment of taxes to the Commonwealth government is done through the <a href="/wiki/Puerto_Rico_Department_of_Treasury" title="Puerto Rico Department of Treasury">Puerto Rico Department of Treasury</a> (<span title="Spanish-language text"><i lang="es">Departamento de Hacienda</i></span>). </p><p><a href="/wiki/Puerto_Rico" title="Puerto Rico">Puerto Rico</a> is an <a href="/wiki/Unincorporated_territory_of_the_United_States" class="mw-redirect" title="Unincorporated territory of the United States">unincorporated territory of the United States</a> and Puerto Ricans are <a href="/wiki/Citizenship_of_the_United_States" title="Citizenship of the United States">U.S. citizens</a>; however, Puerto Rico is not a <a href="/wiki/U.S._state" title="U.S. state">U.S. state</a>, but a <a href="/wiki/Insular_area" title="Insular area">U.S. insular area</a>. Consequently, while all Puerto Rico residents pay federal taxes, many residents are not required to pay federal <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">income taxes</a>. Aside from income tax, U.S. federal taxes include <a href="/wiki/Customs" title="Customs">customs</a> taxes,<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">federal commodity taxes</a>, and federal <a href="/wiki/Payroll_tax" title="Payroll tax">payroll taxes</a> (<a href="/wiki/Social_Security_(United_States)" title="Social Security (United States)">Social Security</a>, <a href="/wiki/Medicare_(United_States)" title="Medicare (United States)">Medicare</a>, and <a href="/wiki/Federal_Unemployment_Tax_Act" title="Federal Unemployment Tax Act">Unemployment taxes</a>). </p><p>Not all Puerto Rican employees and corporations pay federal income taxes. Federal law requires payment of federal income tax from the following residents and corporations only: federal government employees in Puerto Rico,<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>a<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>b<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> residents who are members of the United States military, those with income sources outside of Puerto Rico, those individuals or corporations who do business with the federal government, and those Puerto Rico-based corporations that intend to send funds to the United States. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Federal_taxes">Federal taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=1" title="Edit section: Federal taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Residents of Puerto Rico are required to pay most types of federal taxes. Specifically, residents of Puerto Rico pay <a href="/wiki/Customs" title="Customs">customs</a> taxes,<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-auto2_8-0" class="reference"><a href="#cite_note-auto2-8"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>c<span class="cite-bracket">]</span></a></sup> Federal <a href="/wiki/Commodity_tax" class="mw-redirect" title="Commodity tax">commodity taxes</a>,<sup id="cite_ref-auto2_8-1" class="reference"><a href="#cite_note-auto2-8"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> and all <a href="/wiki/Payroll_tax_in_the_United_States" class="mw-redirect" title="Payroll tax in the United States">payroll taxes</a> (also known as FICA taxes, which include (a) <a href="/wiki/Social_Security_(United_States)" title="Social Security (United States)">Social Security</a>,<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> (b) <a href="/wiki/Medicare_(United_States)" title="Medicare (United States)">Medicare</a>,<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> and <a href="/wiki/Unemployment_benefits_in_the_United_States" class="mw-redirect" title="Unemployment benefits in the United States">Unemployment taxes</a>). Puerto Ricans on the island paid over $4 billion in federal taxes in fiscal year 2021.<sup id="cite_ref-Cheatham_2020_d364_13-0" class="reference"><a href="#cite_note-Cheatham_2020_d364-13"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Federal_income_taxes">Federal income taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=2" title="Edit section: Federal income taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some Puerto Rico residents pay U.S. <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">federal income taxes</a>. Residents falling within the following categories must pay tax on their income to the United States federal government, via the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a>: </p><p>Puerto Rico residents who: </p> <ul><li>work for the federal government such as US Post Office employees, and federal agents of any of the federal executive and judicial branches located in Puerto Rico<sup id="cite_ref-auto3_14-0" class="reference"><a href="#cite_note-auto3-14"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-auto1_15-0" class="reference"><a href="#cite_note-auto1-15"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>d<span class="cite-bracket">]</span></a></sup></li> <li>do business with the federal government<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup></li> <li>are members of the U.S. military<sup id="cite_ref-auto3_14-1" class="reference"><a href="#cite_note-auto3-14"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-auto1_15-1" class="reference"><a href="#cite_note-auto1-15"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup></li> <li>earned income from sources outside Puerto Rico<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> and</li> <li>Puerto Rico-based corporations that intend to send funds to the U.S.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup></li></ul> <p>However, notwithstanding these requirements, some residents of Puerto Rico are not required to file federal income tax returns because their income falls below the <a href="/wiki/Poverty_thresholds_(United_States_Census_Bureau)" title="Poverty thresholds (United States Census Bureau)">poverty threshold</a>. As of 2019, the median income of Puerto Rico was $20,166, which falls below the poverty threshold of $24,400.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> The IRS does not require individuals or households below the poverty threshold to pay federal income tax. </p><p>Puerto Rico residents pay more in federal income taxes every year than do residents of six U.S. states: "From 1998 up until 2006, when Puerto Rico was hit by its present economic recession, Puerto Rico consistently contributed more than $4 billion annually in federal taxes and impositions into the national fisc." This was more that the IRS collected from taxpayers in six States of the Union: <a href="/wiki/Vermont" title="Vermont">Vermont</a>, <a href="/wiki/Wyoming" title="Wyoming">Wyoming</a>, <a href="/wiki/South_Dakota" title="South Dakota">South Dakota</a>, <a href="/wiki/North_Dakota" title="North Dakota">North Dakota</a>, <a href="/wiki/Montana" title="Montana">Montana</a>, and <a href="/wiki/Alaska" title="Alaska">Alaska</a>, as well as the <a href="/wiki/Northern_Mariana_Islands" title="Northern Mariana Islands">Northern Mariana Islands</a>.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p><p>As the cutoff point for income taxation in Puerto Rico is lower than that imposed by the U.S. IRS code and because the per-capita income in Puerto Rico is much lower than the average per-capita income of the US states, more Puerto Rico residents pay income taxes to the local taxation authority than if the IRS code were applied to the island. This occurs because "the Commonwealth of Puerto Rico government has a wider set of [fiscal] responsibilities than do U.S. State and local governments."<sup id="cite_ref-auto_24-0" class="reference"><a href="#cite_note-auto-24"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> As a result, the Commonwealth government imposes a separate income tax to make up for revenue funds that would otherwise be available through state-like funding resulting from federal income tax. </p><p>Only certain residents of Puerto Rico are required to file <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">federal income tax</a> returns. According to the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a>: </p> <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style><blockquote class="templatequote"><p>In general, <a href="/wiki/Citizenship_in_the_United_States" class="mw-redirect" title="Citizenship in the United States">United States citizens</a> and <a href="/wiki/Alien_(law)" title="Alien (law)">resident aliens</a> who are bona fide residents of Puerto Rico during the entire tax year, which for most individuals is January 1 to December 31, are only required to file a <a href="/wiki/Tax_return_(United_States)" class="mw-redirect" title="Tax return (United States)">U.S. federal income tax return</a> if they have income sources outside of Puerto Rico or if they are employees of the <a href="/wiki/Federal_government_of_the_United_States" title="Federal government of the United States">U.S. government</a>. Bona fide residents of Puerto Rico generally do not report income received from sources within Puerto Rico on their U.S. income tax return. However, they should report all income received from sources outside Puerto Rico on their U.S. income tax return. Residents of Puerto Rico who are employed by the government of the United States or who are members of the <a href="/wiki/Armed_forces_of_the_United_States" class="mw-redirect" title="Armed forces of the United States">armed forces of the United States</a> also should report all income received for their services to the government of the United States on their U. S. income tax return. United States citizens or resident aliens who are not bona fide residents of Puerto Rico during the entire tax year are required to report all income from whatever source derived on their U.S. income tax return. However, a U.S. citizen who changes residence from Puerto Rico to the United States and who was a bona fide resident of Puerto Rico at least two years before changing residence can exclude from U.S. taxable income the Puerto Rican source income received while residing in Puerto Rico during the taxable year of such change of residence.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup></p></blockquote> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>Bona fide residents of Puerto Rico cannot claim <a href="/wiki/Tax_deduction" title="Tax deduction">deductions</a> and/or <a href="/wiki/Tax_credit" title="Tax credit">credits</a> allocable to or chargeable against Puerto Rican source income that is excluded from a U.S. tax return. The deductions and credits not attributable to specific income must be divided between excluded income from sources in Puerto Rico and income from all other sources to find the part that can be deducted or credited on a U.S. tax return. Examples of deductions not attributable to specific income include <a href="/wiki/Alimony" title="Alimony">alimony</a>, the <a href="/wiki/Standard_deduction" title="Standard deduction">standard deduction</a>, and certain <a href="/wiki/Itemized_deduction" title="Itemized deduction">itemized deductions</a> such as medical expenses, charitable contributions, and real estate taxes and mortgage interest on your personal residence. Personal exemptions are generally allowed in full. If you have taxable Puerto Rican source income on your U.S. income tax return, then you can claim a credit for foreign taxes paid to Puerto Rico. However, you are not allowed to claim a credit for foreign taxes paid with respect to Puerto Rican source income that is excluded from a U.S. tax return. Therefore, to properly calculate your foreign tax credit, you must reduce your foreign taxes paid by the amount of taxes allocable to excluded Puerto Rican source income.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup></p></blockquote> <div class="mw-heading mw-heading3"><h3 id="Other_US_Federal_taxes">Other US Federal taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=3" title="Edit section: Other US Federal taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>While the Commonwealth government has its own tax laws, Puerto Rico residents are also required to pay US federal taxes,<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> but most residents do not have to pay the federal personal income tax.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p>Employers in Puerto Rico are subject to both <a href="/wiki/Federal_Insurance_Contributions_Act_tax" class="mw-redirect" title="Federal Insurance Contributions Act tax">Federal Insurance Contributions Act (FICA) tax</a> (a <a href="/wiki/Payroll_tax" title="Payroll tax">payroll</a> <a href="/wiki/Withholding_tax" class="mw-redirect" title="Withholding tax">withholding tax</a>, which funds <a href="/wiki/Social_Security_(United_States)" title="Social Security (United States)">Social Security</a> and <a href="/wiki/Medicare_(United_States)" title="Medicare (United States)">Medicare</a>) and the <a href="/wiki/Federal_Unemployment_Tax_Act" title="Federal Unemployment Tax Act">Federal Unemployment Tax Act</a> (FUTA). Employers in Puerto Rico must withhold the employee portion of FICA taxes from their employees' wages and contribute the employer portion of FICA.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p><p>In 2016, Puerto Rico paid close to <span class="nowrap">$3.5 billion</span> into the <a href="/wiki/US_Treasury" class="mw-redirect" title="US Treasury">US Treasury</a> in the form of Business Income Taxes, Individual income tax withheld and FICA tax, Individual income tax payments and SECA tax, Unemployment insurance tax, Estate and trust income tax, Estate tax, Gift tax and Excise taxes.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Social_Security_and_Supplemental_Security_Income_(SSI)_benefits"><span id="Social_Security_and_Supplemental_Security_Income_.28SSI.29_benefits"></span>Social Security and Supplemental Security Income (SSI) benefits</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=4" title="Edit section: Social Security and Supplemental Security Income (SSI) benefits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In general, "many federal social welfare programs have been extended to Puerto Ric[o] residents, but usually with caps inferior to those allocated to the states."<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>e<span class="cite-bracket">]</span></a></sup> </p><p>Residents of Puerto Rico who have paid into Social Security are eligible for benefits upon retirement. Residents of Puerto Rico who have paid into Social Security however are excluded from receiving <a href="/wiki/Supplemental_Security_Income" title="Supplemental Security Income">Supplemental Security Income</a> (SSI) benefits would they otherwise qualify. Commonwealth of Puerto Rico residents, unlike residents of the Commonwealth of the Northern Mariana Islands and residents of the 50 States, currently do not qualify for SSI. (SSI benefits are generally for low-income, disabled, as well as for elderly.) On 10 April 2020, the U.S. Court of Appeals for the First Circuit ruled that residents of Puerto Rico were eligible for SSI benefits, finding that residents of Puerto Rico make substantial contributions to the federal treasury in higher amounts than taxpayers in at least six states and the territory of the Northern Mariana Islands.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> In March 2021, the <a href="/wiki/US_Supreme_Court" class="mw-redirect" title="US Supreme Court">US Supreme Court</a> agreed to look at the constitutionality of the SSI issue.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Medicaid_and_Medicare_benefits">Medicaid and Medicare benefits</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=5" title="Edit section: Medicaid and Medicare benefits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Puerto Rico receives less than 15% of the <a href="/wiki/Medicaid" title="Medicaid">Medicaid</a> funding it would receive were it a state and Medicare providers receive less-than-full state-like reimbursements for services rendered to beneficiaries in Puerto Rico even though the latter paid fully into the system.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-govinfo.gov_2015_42-0" class="reference"><a href="#cite_note-govinfo.gov_2015-42"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Commonwealth_taxes">Commonwealth taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=6" title="Edit section: Commonwealth taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Internal_Revenue_Code_(Puerto_Rico)" title="Internal Revenue Code (Puerto Rico)">Internal Revenue Code (Puerto Rico)</a></div> <p>The main body of domestic statutory tax law in Puerto Rico is the <i>Código de Rentas Internas de Puerto Rico</i> (Internal Revenue Code of Puerto Rico).<sup id="cite_ref-efe_2020_43-0" class="reference"><a href="#cite_note-efe_2020-43"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> The code organizes commonwealth laws covering commonwealth income tax, <a href="/wiki/Payroll_tax" title="Payroll tax">payroll taxes</a>, <a href="/wiki/Gift_tax" title="Gift tax">gift taxes</a>, <a href="/wiki/Estate_tax" class="mw-redirect" title="Estate tax">estate taxes</a> and statutory <a href="/wiki/Excise_tax" class="mw-redirect" title="Excise tax">excise taxes</a>.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-auto_24-1" class="reference"><a href="#cite_note-auto-24"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> All federal employees,<sup id="cite_ref-auto3_14-2" class="reference"><a href="#cite_note-auto3-14"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> those who do business with the federal government,<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> Puerto Rico-based corporations that intend to send funds to the US,<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> and some others also pay federal income taxes (for example, Puerto Rico residents who earned income from sources outside Puerto Rico.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> In addition, because the cutoff point for income taxation is lower than that of the US IRS code and because the per-capita income in Puerto Rico is much lower than the average per-capita income on the U.S. mainland, more Puerto Rico residents pay income taxes to the local taxation authority than if the IRS code were applied to the island. That occurs because "the Commonwealth of Puerto Rico government has a wider set of [fiscal] responsibilities than do U.S. State and local governments."<sup id="cite_ref-auto_24-2" class="reference"><a href="#cite_note-auto-24"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Property_Tax">Property Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=7" title="Edit section: Property Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Property taxes are the main fund of the 78 <a href="/wiki/Municipalities_of_Puerto_Rico" title="Municipalities of Puerto Rico">municipalities of Puerto Rico</a>.<sup id="cite_ref-unified_tax_code_49-0" class="reference"><a href="#cite_note-unified_tax_code-49"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Sales_and_Use_Tax">Sales and Use Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=8" title="Edit section: Sales and Use Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Puerto Rico Sales and Use Tax (SUT, <a href="/wiki/Spanish_language" title="Spanish language">Spanish</a>: <i lang="es">Impuesto a las Ventas y Uso</i>, IVU) is the combined <a href="/wiki/Sales_tax" title="Sales tax">sales</a> and <a href="/wiki/Use_tax" title="Use tax">use tax</a> applied to most sales in <a href="/wiki/Puerto_Rico" title="Puerto Rico">Puerto Rico</a>. As of 2020, the tax rate is 11.5%: 1.0% of the tax collected goes to <a href="/wiki/Municipalities_of_Puerto_Rico" title="Municipalities of Puerto Rico">the municipality where the sale was executed</a> (there are 78 <span title="Spanish-language text"><i lang="es">municipios</i></span> - municipalities), and 10.5% of the tax collected goes to <a href="/wiki/Government_of_Puerto_Rico" title="Government of Puerto Rico">Government of Puerto Rico</a> ("state" level). Furthermore, half of the portion that belongs to the state government is destined to the <a href="/wiki/Puerto_Rico_Urgent_Interest_Fund_Corporation" class="mw-redirect" title="Puerto Rico Urgent Interest Fund Corporation">Urgent Interest Fund Corporation</a> (COFINA) to pay the <a href="/wiki/Public_debt_of_Puerto_Rico" title="Public debt of Puerto Rico">public debt of Puerto Rico</a>, making it a three-tier tax. </p><p>In July 2006, the government approved Law Number 117, The 2006 Contributive Justice Law, which established a tax with a 5.5% rate at state level and an optional 1.5% rate at municipal level. The tax went into effect on November 15, 2006. The tax is better known as the <i>Sales and Use Tax'</i> (<i>Impuesto sobre Ventas y Uso</i>), often referred to by its Spanish acronym "IVU". The law amended Article B of the Code and created sub-article BB. On 29 July 2007, the government approved Law Number 80, making the tax mandatory for all municipalities of the commonwealth. Also, the tax rates were changed to 6% at the state level and 1% at the municipal level. </p><p>On 1 July 2015, the sales tax rate was increased from 7% to 11.5%, in response to a suffering economy. The new tax contributes 1% to the municipality level and 10.5% to the "state" level.<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> The IVU was scheduled to expire on 1 April 2016, to be replaced with a <a href="/wiki/Value-added_tax" title="Value-added tax">value-added tax</a> (VAT) of 10.5% for the state level, with the 1% IVU continuing for the municipalities.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> On 2 May 2016 the House of Representatives voted to repeal the adoption of value added tax (VAT), followed shortly by the Senate on 5 May 2016. The Legislature decided to continue the existing Sales and Use Taxation (SUT) system.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Import_/_Export_Taxes"><span id="Import_.2F_Export_Taxes"></span>Import / Export Taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=9" title="Edit section: Import / Export Taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A common misconception is that customs taxes (also called import/export taxes) collected by the U.S. government on products manufactured in Puerto Rico are all returned to the Puerto Rico Treasury. That is not the case, and such taxes are returned to the Puerto Rico Treasury only for rum products. Even then, the US Treasury keeps a portion of the taxes.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=10" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1259569809">.mw-parser-output .portalbox{padding:0;margin:0.5em 0;display:table;box-sizing:border-box;max-width:175px;list-style:none}.mw-parser-output .portalborder{border:1px solid var(--border-color-base,#a2a9b1);padding:0.1em;background:var(--background-color-neutral-subtle,#f8f9fa)}.mw-parser-output .portalbox-entry{display:table-row;font-size:85%;line-height:110%;height:1.9em;font-style:italic;font-weight:bold}.mw-parser-output .portalbox-image{display:table-cell;padding:0.2em;vertical-align:middle;text-align:center}.mw-parser-output .portalbox-link{display:table-cell;padding:0.2em 0.2em 0.2em 0.3em;vertical-align:middle}@media(min-width:720px){.mw-parser-output .portalleft{clear:left;float:left;margin:0.5em 1em 0.5em 0}.mw-parser-output .portalright{clear:right;float:right;margin:0.5em 0 0.5em 1em}}</style><ul role="navigation" aria-label="Portals" class="noprint portalbox portalborder portalright"> <li class="portalbox-entry"><span class="portalbox-image"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/28/Flag_of_Puerto_Rico.svg/32px-Flag_of_Puerto_Rico.svg.png" decoding="async" width="32" height="21" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/28/Flag_of_Puerto_Rico.svg/48px-Flag_of_Puerto_Rico.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/28/Flag_of_Puerto_Rico.svg/64px-Flag_of_Puerto_Rico.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span></span><span class="portalbox-link"><a href="/wiki/Portal:Puerto_Rico" title="Portal:Puerto Rico">Puerto Rico portal</a></span></li></ul> <ul><li><a href="/wiki/Federal_voting_rights_in_Puerto_Rico" title="Federal voting rights in Puerto Rico">Federal voting rights in Puerto Rico</a></li> <li><a href="/wiki/Jones%E2%80%93Shafroth_Act" title="Jones–Shafroth Act">Jones–Shafroth Act</a></li> <li><a href="/wiki/Law_of_Puerto_Rico" title="Law of Puerto Rico">Law of Puerto Rico</a></li> <li><a href="/wiki/Legal_profession_in_Puerto_Rico" title="Legal profession in Puerto Rico">Legal profession in Puerto Rico</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">No taxation without representation</a></li> <li><a href="/wiki/Puerto_Rican_citizenship" class="mw-redirect" title="Puerto Rican citizenship">Puerto Rican citizenship</a></li> <li><a href="/wiki/Puerto_Ricans_in_the_United_States" class="mw-redirect" title="Puerto Ricans in the United States">Puerto Ricans in the United States</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=11" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-lower-alpha"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">In July 2018, approximately 21% of the <a href="/wiki/Labor_force" class="mw-redirect" title="Labor force">labor force</a> on Puerto Rico were employed by the government, however, this includes both the commonwealth and federal governments.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text">In April 2020, there were approximately 14,000 federal employees in Puerto Rico, plus 9,550 retired federal employees, who are (or were) required to pay federal income taxes on local income, for a total of approximately 25,000 federal employees paying federal income taxes. This figure does not include the US military personnel stationed there, who must also pay federal income taxes, nor the various other categories of federal income tax payees.<sup id="cite_ref-auto4_4-0" class="reference"><a href="#cite_note-auto4-4"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text">It is also a misconception that the customs taxes collected by the U.S. on products manufactured in Puerto Rico are all returned to the Puerto Rico Treasury. This is not the case. Such customs taxes are returned <i>only</i> for <a href="/wiki/Rums_of_Puerto_Rico" class="mw-redirect" title="Rums of Puerto Rico">rum products</a>, and even then, the US Treasury keeps a portion of those taxes.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text">It has been estimated there are currently some 25,000 federal employees in PR.<sup id="cite_ref-auto4_4-1" class="reference"><a href="#cite_note-auto4-4"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup></span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text">For a comprehensive coverage of Federal programs made extensive to Puerto Rico see Richard Cappalli's <i>Federal Aid to Puerto Rico</i> (1970).</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=12" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20091104040008/http://www.doi.gov/oia/Islandpages/prpage.htm"><i>The Islands: Puerto Rico Overview.</i></a> US Government. Department of the Interior. Office of Insular Affairs. Accessed 29 October 2020.</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.bls.gov/eag/eag.pr.htm"><i>Economy at a Glance: Puerto Rico.</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180503130144/https://www.bls.gov/eag/eag.pr.htm">Archived</a> 3 May 2018 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> US Bureau of Labor Statistics. Accessed 10 November 2020.</span> </li> <li id="cite_note-auto4-4"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto4_4-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto4_4-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.noticel.com/english/us-employees-in-puerto-rico-and-territories-face-huge-pay-gap/1078602168"><i>U.S. Employees in Puerto Rico and Territories Face Huge Pay Gap: Just because they live in a 'non foreign area'.</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20190519002953/https://www.noticel.com/english/us-employees-in-puerto-rico-and-territories-face-huge-pay-gap/1078602168">Archived</a> 19 May 2019 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Adriana De Jesús Salamán. Noticel. 17 May 2019.</span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://media.ca1.uscourts.gov/pdf.opinions/19-1390P-01A.pdf"><i>US v. Vaello-Madero, Docket No. 19-1390 (April 10, 2020).</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201102051040/http://media.ca1.uscourts.gov/pdf.opinions/19-1390P-01A.pdf">Archived</a> 2 November 2020 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> U.S. Court of Appeals for the First Circuit. Boston, Mass. p.27. fn.17. 10 April 2020.</span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.doi.gov/oia/Islandpages/prpage.htm"><i>The Islands: Puerto Rico.</i></a> US Department of the Interior, Office of Insular Affairs. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20091104040008/http://www.doi.gov/oia/Islandpages/prpage.htm">Archived</a> on 4 November 2009.</span> </li> <li id="cite_note-auto2-8"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto2_8-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto2_8-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://stanford.wellsphere.com/healthcare-industry-policy-article/puerto-rico/267827"><i>Puerto Rico.</i></a> Stanford.wellsphere.com 7 September 2008. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100401034052/http://stanford.wellsphere.com/healthcare-industry-policy-article/puerto-rico/267827">Archived</a> on 1 April 2010.</span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.congress.gov/congressional-report/110th-congress/house-report/597/1?q=%7B%22search%22%3A%5B%22%5C%22Puerto+Rico+Democracy+Act+of+2007%5C%22%22%5D%7D&s=6&r=3"><i>House Report 110-597 - Puerto Rico Democracy Act of 2007.</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201115103626/https://www.congress.gov/congressional-report/110th-congress/house-report/597/1?q=%7B%22search%22:%5B%22%5C%22Puerto+Rico+Democracy+Act+of+2007%5C%22%22%5D%7D&s=6&r=3">Archived</a> 15 November 2020 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> U.S Congress. House of Representatives. 110th Congress (2007-2008). Second Session. Note: For this report it is necessary to submit a query from "<a rel="nofollow" class="external free" href="https://www.congress.gov/">https://www.congress.gov/</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20090116093449/http://thomas.loc.gov/cgi-bin/bdquery/?&Db=d109&querybd=%40FIELD%28FLD003+%404%28%28%401%28Rep+Boozman++John%29%29+01687%29%29">Archived</a> 16 January 2009 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>", the official U.S. Congress database website, for "House Report 110-597 - Puerto Rico Democracy Act of 2007".</span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.irs.gov/taxtopics/tc903.html"><i>Topic No. 903 U.S. Employment Tax in Puerto Rico.</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170703133155/https://www.irs.gov/taxtopics/tc903.html">Archived</a> 3 July 2017 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> IRS. Accessed 28 October 2020.</span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.reuters.com/article/healthNews/idUSTRE58N5X320090924">Reuters.com <i>Puerto Rico hopes to gain from U.S. healthcare reform.</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201130062125/https://www.reuters.com/article/healthNews/idUSTRE58N5X320090924">Archived</a> 30 November 2020 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Reuters. 24 September 2009. Accessed 28 October 2020.</span> </li> <li id="cite_note-Cheatham_2020_d364-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-Cheatham_2020_d364_13-0">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFCheatham2020" class="citation web cs1">Cheatham, Amelia (15 January 2020). <a rel="nofollow" class="external text" href="https://www.cfr.org/backgrounder/puerto-rico-us-territory-crisis#chapter-title-0-4">"Puerto Rico: A U.S. Territory in Crisis"</a>. <i>Council on Foreign Relations</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20231103042405/https://www.cfr.org/backgrounder/puerto-rico-us-territory-crisis#chapter-title-0-4">Archived</a> from the original on 3 November 2023<span class="reference-accessdate">. Retrieved <span class="nowrap">6 November</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Council+on+Foreign+Relations&rft.atitle=Puerto+Rico%3A+A+U.S.+Territory+in+Crisis&rft.date=2020-01-15&rft.aulast=Cheatham&rft.aufirst=Amelia&rft_id=https%3A%2F%2Fwww.cfr.org%2Fbackgrounder%2Fpuerto-rico-us-territory-crisis%23chapter-title-0-4&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Puerto+Rico" class="Z3988"></span></span> </li> <li id="cite_note-auto3-14"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto3_14-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto3_14-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-auto3_14-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.heritage.org/research/taxes/wm2338.cfm"><i>D.C. Voting Rights: No Representation? No Taxation!</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100210124900/http://www.heritage.org/Research/Taxes/wm2338.cfm">Archived</a> 10 February 2010 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Robert A. Book. WebMemo #2338. 11 March 2009. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100210124900/http://www.heritage.org/Research/Taxes/wm2338.cfm">Archived</a> 10 February 2010.</span> </li> <li id="cite_note-auto1-15"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto1_15-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto1_15-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.heritage.org/taxes/report/dc-voting-rights-no-representation-no-taxation"><i>D.C. Voting Rights: No Representation? No Taxation!</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201111173007/https://www.heritage.org/taxes/report/dc-voting-rights-no-representation-no-taxation">Archived</a> 11 November 2020 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Robert A. Book. Heritage.com 11 March 2009. Accessed 28 October 2020.</span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.mcvpr.com/CM/CurrentEvents/CEOsummitarticle.pdf">MCVPR.com</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110515142411/http://www.mcvpr.com/CM/CurrentEvents/CEOsummitarticle.pdf">Archived</a> 16 January 2010.</span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.jct.gov/x-24-06.pdf"><i>An Overview of the Special Tax Rules Related to Puerto Rico and an Analysis of the Tax and Economic Policy Implications of Recent Legislative Options</i>.</a> Joint Committee on Taxation. US Congress. 23 June 2006. Accessed 14 August 2010. pp. 14-15. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20101203091857/http://www.jct.gov/x-24-06.pdf">Archived</a> on 3 December 2010.</span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.jct.gov/x-24-06.pdf"><i>An Overview of the Special Tax Rules Related to Puerto Rico and an Analysis of the Tax and Economic Policy Implications of Recent Legislative Options</i>.</a> Joint Committee on Taxation. US Congress. 23 June 2006. Accessed 14 August 2010. p. 9, line 1. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20101203091857/http://www.jct.gov/x-24-06.pdf">Archived</a> on 3 December 2010.</span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.census.gov/quickfacts/PR"><i>QuickFacts Puerto Rico.</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20210330054937/https://www.census.gov/quickfacts/PR">Archived</a> 30 March 2021 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Accessed 9 November 2020.</span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p17"><i>Publication 17 (2019), Your Federal Income Tax For Individuals (For use in preparing 2019 Returns).</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20210913182732/https://www.irs.gov/publications/p17">Archived</a> 13 September 2021 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> IRS. 2020. Accessed 9 November 2020.</span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://media.ca1.uscourts.gov/pdf.opinions/19-1390P-01A.pdf"><i>US v. Vaello-Madero, Docket No. 19-1390 (10 April 2020).</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201102051040/http://media.ca1.uscourts.gov/pdf.opinions/19-1390P-01A.pdf">Archived</a> 2 November 2020 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> U.S Federal Court of Appeals for the First Circuit. Boston, Mass. pp. 26-27. 10 April 2020. Accessed 12 November 2020.</span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text">See also Internal Revenue Service, SOI Tax Stats - Gross Collections, by Type of Tax and State - IRS Data Book Table 5, available at <a rel="nofollow" class="external free" href="https://www.irs.gov/statistics/">https://www.irs.gov/statistics/</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201112205857/https://www.irs.gov/statistics">Archived</a> 12 November 2020 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> soi-tax-stats-gross-collections-by-type-of-tax-and-state-irs-data-book-table-5 (last visited 9 April 2020).</span> </li> <li id="cite_note-auto-24"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto_24-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto_24-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-auto_24-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.gao.gov/products/GAO-06-541"><i>Puerto Rico: Fiscal Relations with the Federal Government and Economic Trends during the Phaseout of the Possessions Tax Credit.</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110726055556/http://www.gao.gov/products/GAO-06-541">Archived</a> 26 July 2011 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> US Government. General Accounting Office. Report Number GAO-06-541. 19 May 2006. Publicly Released: 23 June 2006. Accessed 28 October 2020.</span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text">"<a rel="nofollow" class="external text" href="https://www.irs.gov/taxtopics/tc901.html">Topic 901 - Is a Person With Income From Puerto Rican Sources Required to File a U.S. Federal Income Tax Return?</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170802051108/https://www.irs.gov/taxtopics/tc901.html">Archived</a> 2 August 2017 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>," Internal Revenue Service.</span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text">"<a rel="nofollow" class="external text" href="https://www.irs.gov/taxtopics/tc902.html">Topic 902 - Credits and Deductions for Taxpayers with Puerto Rican Source Income that is Exempt from U.S. Tax</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170703131814/https://www.irs.gov/taxtopics/tc902.html">Archived</a> 3 July 2017 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>," Internal Revenue Service.</span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://stanford.wellsphere.com/healthcare-industry-policy-article/puerto-rico/267827"><i>Puerto Rico.</i></a> Stanford.wellsphere.com. 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Accessed 14 August 2010.</span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.reuters.com/article/healthNews/idUSTRE58N5X320090924"><i>Puerto Rico hopes to gain from U.S. healthcare reform.</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201130062125/https://www.reuters.com/article/healthNews/idUSTRE58N5X320090924">Archived</a> 30 November 2020 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Reuters. 24 September 2009. Accessed 14 August 2010.</span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.heritage.org/research/reports/2009/03/dc-voting-rights-no-representation-no-taxation"><i>D.C. Voting Rights: No Representation? 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Accessed 3 March 2014. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20101203091857/http://www.jct.gov/x-24-06.pdf">Archived</a> on 3 December 2010.</span> </li> <li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.jct.gov/x-24-06.pdf"><i>An Overview of the Special Tax Rules Related to Puerto Rico and an Analysis of the Tax and Economic Policy Implications of Recent Legislative Options</i>.</a> Joint Committee on Taxation. US Congress. pp. 14-15. 23 June 2006. Accessed 3 March 2014. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20101203091857/http://www.jct.gov/x-24-06.pdf">Archived</a> on 3 December 2010.</span> </li> <li id="cite_note-unified_tax_code-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-unified_tax_code_49-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.hacienda.pr.gov/sites/default/files/unified_tax_code_of_pr-_general_explanation.pdf">"Commonwealth of Puerto Rico Tax Reform Assessment Project Unified Tax Code of Puerto Rico: Tax Policy Implementation Options General Explanation of Principal Options October 31, 2014"</a> <span class="cs1-format">(PDF)</span>. <i>hacienda</i>. p. 59. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170108110256/http://hacienda.pr.gov/sites/default/files/unified_tax_code_of_pr-_general_explanation.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 8 January 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">3 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=hacienda&rft.atitle=Commonwealth+of+Puerto+Rico+Tax+Reform+Assessment+Project+Unified+Tax+Code+of+Puerto+Rico%3A+Tax+Policy+Implementation+Options+General+Explanation+of+Principal+Options+October+31%2C+2014&rft.pages=59&rft_id=http%3A%2F%2Fwww.hacienda.pr.gov%2Fsites%2Fdefault%2Ffiles%2Funified_tax_code_of_pr-_general_explanation.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Puerto+Rico" class="Z3988"></span></span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://apnews.com/article/b4852ef958b04a14a7e1209efee703ad">"Puerto Rico governor signs law raising sales tax to 11.5 pct"</a>. <i>AP NEWS</i>. 29 May 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220819234757/https://apnews.com/article/b4852ef958b04a14a7e1209efee703ad">Archived</a> from the original on 19 August 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">3 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=AP+NEWS&rft.atitle=Puerto+Rico+governor+signs+law+raising+sales+tax+to+11.5+pct&rft.date=2015-05-29&rft_id=https%3A%2F%2Fapnews.com%2Farticle%2Fb4852ef958b04a14a7e1209efee703ad&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Puerto+Rico" class="Z3988"></span></span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.kpmg.com/us/en/issuesandinsights/articlespublications/taxnewsflash/pages/2015-1/puerto-rico-tax-reform-enacted-certain-changes-effective-july-1.aspx"><i>Puerto Rico - Tax reform enacted; certain changes effective July 1 .</i></a> KPMG. 16 June 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150705012450/http://www.kpmg.com/us/en/issuesandinsights/articlespublications/taxnewsflash/pages/2015-1/puerto-rico-tax-reform-enacted-certain-changes-effective-july-1.aspx">Archived</a> 5 July 2015.</span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-alert-puertorico-12-june-2015.pdf"><i>International Tax: Puerto Rico Tax Alert, 12 June 2015, Tax reform enacted.</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20151218032609/http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-alert-puertorico-12-june-2015.pdf">Archived</a> 18 December 2015 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Deloitte Touche Tohmatsu Limited. 12 June 2015.</span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://tax.thomsonreuters.com/blog/onesource/vat-gst-management/puerto-rico-senate-confirms-repeal-of-vat"><i>Puerto Rico Senate Confirms Repeal of VAT.</i></a> Kelvin Adkins-Heljeson. Thomson Reuters. 26 May 2016. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170330180655/https://tax.thomsonreuters.com/blog/onesource/vat-gst-management/puerto-rico-senate-confirms-repeal-of-vat">Archived</a> 30 March 2017.</span> </li> <li id="cite_note-54"><span class="mw-cite-backlink"><b><a href="#cite_ref-54">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.congress.gov/congressional-report/110th-congress/house-report/597/1?q=%7B%22search%22%3A%5B%22%5C%22Puerto+Rico+Democracy+Act+of+2007%5C%22%22%5D%7D&s=6&r=3"><i>House Report 110-597 - Puerto Rico Democracy Act of 2007.</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201115103626/https://www.congress.gov/congressional-report/110th-congress/house-report/597/1?q=%7B%22search%22:%5B%22%5C%22Puerto+Rico+Democracy+Act+of+2007%5C%22%22%5D%7D&s=6&r=3">Archived</a> 15 November 2020 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> U.S Congress. House of Representatives. 110th Congress (2007-2008). Second Session. Note: For this report, submit a query at "<a rel="nofollow" class="external free" href="https://www.congress.gov/">https://www.congress.gov/</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20090116093449/http://thomas.loc.gov/cgi-bin/bdquery/?&Db=d109&querybd=%40FIELD%28FLD003+%404%28%28%401%28Rep+Boozman++John%29%29+01687%29%29">Archived</a> 16 January 2009 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>", the official U.S. Congress database website, for "House Report 110-597 - Puerto Rico Democracy Act of 2007".</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=13" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://hdl.handle.net/2027/txu.059173009670233?urlappend=%3Bseq=7">"Compendio del sistema contributivo de Puerto Rico"</a> (in Spanish). Department of the Treasury Commonwealth of Puerto Rico. 25 July 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">3 March</span> 2023</span> – via HathiTrust.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Compendio+del+sistema+contributivo+de+Puerto+Rico&rft.pub=Department+of+the+Treasury+Commonwealth+of+Puerto+Rico&rft.date=2022-07-25&rft_id=https%3A%2F%2Fhdl.handle.net%2F2027%2Ftxu.059173009670233%3Furlappend%3D%253Bseq%3D7&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Puerto+Rico" class="Z3988"></span></li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Puerto_Rico&action=edit&section=14" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="https://www.irs.gov/taxtopics/tc901"><i>IRS Topic No. 901.</i></a></li> <li><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p1321.pdf"><i>IRS pub. 1321.</i></a></li> <li><a rel="nofollow" class="external text" href="https://www.gao.gov/assets/ggd-96-127.pdf">1996 Report by GAO, see pages 29-43, Appendix II Comparison of U.S. and Puerto Rico Individual Income Tax Rules</a></li> <li><a rel="nofollow" class="external text" href="http://www.hacienda.pr.gov/sobre-hacienda/publicaciones/area-de-rentas-internas-y-area-de-politica-contributiva/codigo-de-rentas-internas">Departamento de Hacienda de Puerto Rico</a></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output 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Puerto Rico"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Government_finances_in_Puerto_Rico" title="Template talk:Government finances in Puerto Rico"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Government_finances_in_Puerto_Rico" title="Special:EditPage/Template:Government finances in Puerto Rico"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Government_finances_in_Puerto_Rico" style="font-size:114%;margin:0 4em"><a href="/wiki/Puerto_Rico_fiscal_agent_and_financing" title="Puerto Rico fiscal agent and financing">Government finances in Puerto Rico</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Accounting</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Budget_of_the_Government_of_Puerto_Rico" title="Budget of the Government of Puerto Rico">Budget</a></li> <li><a href="/wiki/Puerto_Rican_government-debt_crisis" title="Puerto Rican government-debt crisis">Debt crisis</a></li> <li><a href="/wiki/Puerto_Rico_government_budget_balance" class="mw-redirect" title="Puerto Rico government budget balance">Government budget balance</a></li> <li><a href="/wiki/Public_debt_of_Puerto_Rico" title="Public debt of Puerto Rico">Public debt</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Assets</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Puerto_Rico_Consolidated_Fund" class="mw-redirect" title="Puerto Rico Consolidated Fund">Consolidated Fund</a></li> <li><a href="/wiki/Puerto_Rico_General_Fund" class="mw-redirect" title="Puerto Rico General Fund">General Fund</a></li> <li><a href="/w/index.php?title=Puerto_Rico_Public_Improvements_Fund&action=edit&redlink=1" class="new" title="Puerto Rico Public Improvements Fund (page does not exist)">Public Improvements Fund</a></li> <li><a href="/w/index.php?title=Puerto_Rico_Special_State_Funds&action=edit&redlink=1" class="new" title="Puerto Rico Special State Funds (page does not exist)">Special State Funds</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Bond issuers</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Authority_for_the_Financing_of_the_Infrastructure_of_Puerto_Rico" title="Authority for the Financing of the Infrastructure of Puerto Rico">AFI</a></li> <li><a href="/w/index.php?title=Puerto_Rico_Financing_of_Industrial,_Touristic,_Educative,_Medical,_and_Environmental_Control_Facilities_Authority&action=edit&redlink=1" class="new" title="Puerto Rico Financing of Industrial, Touristic, Educative, Medical, and Environmental Control Facilities Authority (page does not exist)">AFICA</a></li> <li><a href="/w/index.php?title=Puerto_Rico_Authority_for_the_Financing_of_Housing&action=edit&redlink=1" class="new" title="Puerto Rico Authority for the Financing of Housing (page does not exist)">Authority for the Financing of Housing</a></li> <li><a href="/wiki/Authority_for_the_Financing_of_the_Infrastructure_of_Puerto_Rico" title="Authority for the Financing of the Infrastructure of Puerto Rico">Authority for the Financing of the Infrastructure of Puerto Rico</a></li> <li><a href="/wiki/COFIM" title="COFIM">COFIM</a></li> <li><a href="/wiki/Puerto_Rico_Sales_Tax_Financing_Corporation" class="mw-redirect" title="Puerto Rico Sales Tax Financing Corporation">COFINA</a></li> <li><a href="/wiki/Puerto_Rico_Government_Development_Bank" title="Puerto Rico Government Development Bank">Government Development Bank</a></li> <li><a href="/wiki/Puerto_Rico_Municipal_Financing_Agency" title="Puerto Rico Municipal Financing Agency">Municipal Financing Agency</a></li> <li><a href="/wiki/Puerto_Rico_Public_Financing_Corporation" class="mw-redirect" title="Puerto Rico Public Financing Corporation">Public Financing Corporation</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/List_of_bonds_issued_by_Puerto_Rico" class="mw-redirect" title="List of bonds issued by Puerto Rico">Bonds</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_bonds_issued_by_Puerto_Rico" class="mw-redirect" title="List of bonds issued by Puerto Rico">Bonds issued by Puerto Rico</a></li> <li><a href="/wiki/Puerto_Rico_Sales_Tax_Revenue_Bonds" class="mw-redirect" title="Puerto Rico Sales Tax Revenue Bonds">Puerto Rico Sales Tax Revenue Bonds</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other agencies</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Puerto_Rico_Department_of_Economic_Development_and_Commerce" title="Puerto Rico Department of Economic Development and Commerce">Department of Economic Development and Commerce</a></li> <li><a href="/wiki/Puerto_Rico_Department_of_Treasury" title="Puerto Rico Department of Treasury">Department of Treasury</a></li> <li><a href="/wiki/Puerto_Rico_Economic_Development_Bank" title="Puerto Rico Economic Development Bank">Economic Development Bank</a></li> <li><a href="/wiki/Puerto_Rico_Office_of_Management_and_Budget" title="Puerto Rico Office of Management and Budget">Office of Management and Budget</a></li> <li><a href="/wiki/Puerto_Rico_Planning_Board" title="Puerto Rico Planning Board">Planning Board</a></li> <li><a href="/wiki/Puerto_Rico_Public%E2%80%93Private_Partnerships_Authority" title="Puerto Rico Public–Private Partnerships Authority">Public–Private Partnerships Authority</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a class="mw-selflink selflink">Taxation</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Internal_Revenue_Code_(Puerto_Rico)" title="Internal Revenue Code (Puerto Rico)">Internal Revenue Code</a></li> <li><a href="/wiki/Puerto_Rico_Sales_and_Use_Tax" class="mw-redirect" title="Puerto Rico Sales and Use Tax">Sales and Use Tax</a></li> <li><a class="mw-selflink selflink">Taxation in Puerto Rico</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_North_America" style="padding:3px"><table class="nowraplinks mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:North_America_topic" title="Template:North America topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:North_America_topic" title="Template talk:North America topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:North_America_topic" title="Special:EditPage/Template:North America topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_North_America" style="font-size:114%;margin:0 4em">Taxation in North America</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sovereign states</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Antigua_and_Barbuda&action=edit&redlink=1" class="new" title="Taxation in Antigua and Barbuda (page does not exist)">Antigua and Barbuda</a></li> <li><a href="/wiki/Taxation_in_the_Bahamas" title="Taxation in the Bahamas">Bahamas</a></li> <li><a href="/wiki/Taxation_in_Barbados" class="mw-redirect" title="Taxation in Barbados">Barbados</a></li> <li><a href="/w/index.php?title=Taxation_in_Belize&action=edit&redlink=1" class="new" title="Taxation in Belize (page does not exist)">Belize</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/w/index.php?title=Taxation_in_Costa_Rica&action=edit&redlink=1" class="new" title="Taxation in Costa Rica (page does not exist)">Costa Rica</a></li> <li><a href="/wiki/Taxation_in_Cuba" title="Taxation in Cuba">Cuba</a></li> <li><a href="/w/index.php?title=Taxation_in_Dominica&action=edit&redlink=1" class="new" title="Taxation in Dominica (page does not exist)">Dominica</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Dominican_Republic&action=edit&redlink=1" class="new" title="Taxation in the Dominican Republic (page does not exist)">Dominican Republic</a></li> <li><a href="/w/index.php?title=Taxation_in_El_Salvador&action=edit&redlink=1" class="new" title="Taxation in El Salvador (page does not exist)">El Salvador</a></li> <li><a href="/w/index.php?title=Taxation_in_Grenada&action=edit&redlink=1" class="new" title="Taxation in Grenada (page does not exist)">Grenada</a></li> <li><a href="/w/index.php?title=Taxation_in_Guatemala&action=edit&redlink=1" class="new" title="Taxation in Guatemala (page does not exist)">Guatemala</a></li> <li><a href="/w/index.php?title=Taxation_in_Haiti&action=edit&redlink=1" class="new" title="Taxation in Haiti (page does not exist)">Haiti</a></li> <li><a href="/w/index.php?title=Taxation_in_Honduras&action=edit&redlink=1" class="new" title="Taxation in Honduras (page does not exist)">Honduras</a></li> <li><a href="/wiki/Taxation_in_Jamaica" class="mw-redirect" title="Taxation in Jamaica">Jamaica</a></li> <li><a href="/w/index.php?title=Taxation_in_Mexico&action=edit&redlink=1" class="new" title="Taxation in Mexico (page does not exist)">Mexico</a></li> <li><a href="/w/index.php?title=Taxation_in_Nicaragua&action=edit&redlink=1" class="new" title="Taxation in Nicaragua (page does not exist)">Nicaragua</a></li> <li><a href="/wiki/Taxation_in_Panama" class="mw-redirect" title="Taxation in Panama">Panama</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Kitts_and_Nevis&action=edit&redlink=1" class="new" title="Taxation in Saint Kitts and Nevis (page does not exist)">Saint Kitts and Nevis</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Lucia&action=edit&redlink=1" class="new" title="Taxation in Saint Lucia (page does not exist)">Saint Lucia</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Vincent_and_the_Grenadines&action=edit&redlink=1" class="new" title="Taxation in Saint Vincent and the Grenadines (page does not exist)">Saint Vincent and the Grenadines</a></li> <li><a href="/w/index.php?title=Taxation_in_Trinidad_and_Tobago&action=edit&redlink=1" class="new" title="Taxation in Trinidad and Tobago (page does not exist)">Trinidad and Tobago</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Dependencies and<br />other territories</div></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Anguilla&action=edit&redlink=1" class="new" title="Taxation in Anguilla (page does not exist)">Anguilla</a></li> <li><a href="/w/index.php?title=Taxation_in_Aruba&action=edit&redlink=1" class="new" title="Taxation in Aruba (page does not exist)">Aruba</a></li> <li><a href="/wiki/Taxation_in_Bermuda" title="Taxation in Bermuda">Bermuda</a></li> <li><a href="/w/index.php?title=Taxation_in_Bonaire&action=edit&redlink=1" class="new" title="Taxation in Bonaire (page does not exist)">Bonaire</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">British Virgin Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Cayman_Islands&action=edit&redlink=1" class="new" title="Taxation in the Cayman Islands (page does not exist)">Cayman Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_Cura%C3%A7ao&action=edit&redlink=1" class="new" title="Taxation in Curaçao (page does not exist)">Curaçao</a></li> <li><a href="/wiki/Taxation_in_Greenland" title="Taxation in Greenland">Greenland</a></li> <li><a href="/w/index.php?title=Taxation_in_Guadeloupe&action=edit&redlink=1" class="new" title="Taxation in Guadeloupe (page does not exist)">Guadeloupe</a></li> <li><a href="/w/index.php?title=Taxation_in_Martinique&action=edit&redlink=1" class="new" title="Taxation in Martinique (page does not exist)">Martinique</a></li> <li><a href="/w/index.php?title=Taxation_in_Montserrat&action=edit&redlink=1" class="new" title="Taxation in Montserrat (page does not exist)">Montserrat</a></li> <li><a class="mw-selflink selflink">Puerto Rico</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Barth%C3%A9lemy&action=edit&redlink=1" class="new" title="Taxation in Saint Barthélemy (page does not exist)">Saint Barthélemy</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Collectivity_of_Saint_Martin&action=edit&redlink=1" class="new" title="Taxation in the Collectivity of Saint Martin (page does not exist)">Saint Martin</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Pierre_and_Miquelon&action=edit&redlink=1" class="new" title="Taxation in Saint Pierre and Miquelon (page does not exist)">Saint Pierre and Miquelon</a></li> <li><a href="/w/index.php?title=Taxation_in_Saba_(island)&action=edit&redlink=1" class="new" title="Taxation in Saba (island) (page does not exist)">Saba</a></li> <li><a href="/w/index.php?title=Taxation_in_Sint_Eustatius&action=edit&redlink=1" class="new" title="Taxation in Sint Eustatius (page does not exist)">Sint Eustatius</a></li> <li><a href="/w/index.php?title=Taxation_in_Sint_Maarten&action=edit&redlink=1" class="new" title="Taxation in Sint Maarten (page does not exist)">Sint Maarten</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Turks_and_Caicos_Islands&action=edit&redlink=1" class="new" title="Taxation in the Turks and Caicos Islands (page does not exist)">Turks and Caicos Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_the_United_States_Virgin_Islands&action=edit&redlink=1" class="new" title="Taxation in the United States Virgin Islands (page does not exist)">United States Virgin Islands</a></li></ul> </div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&useformat=desktop" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_Puerto_Rico&oldid=1253400708">https://en.wikipedia.org/w/index.php?title=Taxation_in_Puerto_Rico&oldid=1253400708</a>"</div></div> <div id="catlinks" class="catlinks" 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