Puerto Rico Income Tax Withholding Requirements
Employers in Puerto Rico must conform with these state rules relating to income tax withholding and administration.
General Withholding Requirement: Puerto Rico income tax must be withheld from wages paid to resident and nonresident employees for services performed in Puerto Rico.
Employee Withholding Exemption Forms: Puerto Rico's state withholding exemption certificates are available from local authorities. Of course, Federal Form W-4 must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings.
Reciprocal Agreements: None.
Department of the Treasury
Bureau of Income Tax
P.O. Box 9024140
San Juan, Puerto Rico 00902-4140