Puerto Rico Tax Tables 2019 - Tax Rates and Thresholds in Puerto Rico
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This page contains the tax table information used for the calculation of tax and payroll deductions in Puerto Rico in 2019. These tax tables are used for the tax and payroll calculators published on iCalculator™ PR, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Puerto Rico or would like to add to or suggest amendments to the information herein then please contact us.
2019 Tax Tables [Quick Links]
Related Calculators
Puerto Rico Personal Income Tax Tables in 2019
The Income tax rates and personal allowances in Puerto Rico are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Puerto Rico Tax Calculator 2019.
Puerto Rico Residents Income Tax Tables in 2019
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 9,000.00 |
| 7% | Income from $ 9,000.01 | to | $ 25,000.00 |
| 14% | Income from $ 25,000.01 | to | $ 41,500.00 |
| 25% | Income from $ 41,500.01 | to | $ 61,500.00 |
| 33% | Income from $ 61,500.01 | | and above |
Puerto Rico Non-residents Income Tax Tables in 2019
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 9,000.00 |
| 7% | Income from $ 9,000.01 | to | $ 25,000.00 |
| 14% | Income from $ 25,000.01 | to | $ 41,500.00 |
| 25% | Income from $ 41,500.01 | to | $ 61,500.00 |
| 33% | Income from $ 61,500.01 | | and above |
Puerto Rico Social Security and Payroll Deduction Rates in 2019
In Puerto Rico, both employers and employees are subject to several types of social security and payroll deductions. These contributions fund a range of benefits and services, including retirement pensions, health insurance, and unemployment benefits. Understanding these deductions is crucial for both parties to ensure compliance and to appreciate the benefits provided by these programs.
Puerto Rico Social Security in 2019: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| FICA Social Security | 6.2% | 6.2% | 12.4% |
| FICA Medicare | 1.45% | 1.45% | 2.9% |
| FICA Medicare (Additional Rate) | 0.9% | 0.9% | 1.8% |
| FUTA (Federal Unemployment Tax) | 6% | 6% | 12% |
Puerto Rico Social Security and Payroll Deduction in 2019: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| FICA Social Security | n/a | $ 160,200.00 | n/a | $ 160,200.00 |
| FICA Medicare | n/a | n/a | n/a | n/a |
| FICA Medicare (Additional Rate) | $ 250,000.00 | n/a | $ 250,000.00 | n/a |
| FUTA (Federal Unemployment Tax) | n/a | n/a | n/a | n/a |
Puerto Rico VAT Rates in 2019
VAT rates for Puerto Rico are reviewed annually, you can use the VAT Calculator to calculate VAT due in Puerto Rico or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Puerto Rico VAT Rates| VAT Rate | VAT Description |
|---|
| 4% | Reduced Rate |
| 11.5% | Standard Rate |
Historic Tax Tables supported for Puerto Rico
The following tax tables are supported by iCalculator™ PR as part of the suite of free tax tools we provide for Puerto Rico.