Payroll Taxes

Learn more about keeping your business compliant with payroll tax requirements.

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.

Administration:

Department of the Treasury
Bureau of Income Tax
P.O. Box 9024140
San Juan, Puerto Rico 00902-4140
Telephone: 787-721-2020

Category : Tax Center
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