Plan with a clearer picture.
Estimate regular income tax in Puerto Rico or at the U.S. federal level. Choose a calculation, enter your figures and review the breakdown.
2026 planning estimate · Before credits and other taxes · Rules reviewed September 15, 2026
What this estimate covers
This tool calculates regular income tax only. It does not determine your filing obligation, residency, eligibility for deductions or credits, or final tax due. Puerto Rico and federal results are separate scenarios and should not be added together: exclusions, sourcing rules and credits may change how the systems interact.
Scope and limitations
Individuals: ordinary income rates only. The wage shortcut is limited to taxable wages and ordinary interest. Puerto Rico applies the statutory regular-tax reduction and gradual adjustment. The U.S. shortcut uses the 2026 base standard deduction; it does not calculate adjustments to income, itemized deductions, QBI, or special deductions. Use the taxable-income option only if you have already determined your permitted deductions and exemptions.
Corporations: Puerto Rico normal tax and surtax for a standalone domestic regular corporation, or U.S. regular tax for a domestic C corporation. Enter taxable income after tax adjustments, not revenue or book profit. No pass-through, exempt, foreign, controlled-group, consolidated or short-year calculations.
Excluded: Puerto Rico basic alternate tax and corporate alternative minimum tax (including any applicable $500 minimum), federal AMT/CAMT, tax credits, preferential capital-gain and dividend rates, Act 60 and other incentives, self-employment and payroll taxes, NIIT, Additional Medicare Tax, optional service-provider tax, state and municipal taxes, penalties and interest. Estimated-tax installments and safe-harbor rules are not calculated.
Sources and calculation date
- Puerto Rico Internal Revenue Code — §§ 1021.01, 1022.01, 1022.02, 1033.18.
- IRS Revenue Procedure 2025-32 — § 4.01, § 4.14 (2026 rates and base standard deductions).
- IRS Form 1120 instructions — Schedule J, line 1a (21%).
Prepared for calendar-year 2026 using the provisions reviewed on September 15, 2026. Later legislation or guidance may change the result. Puerto Rico uses the continuing provisions of the Code; this is not a 2026 return or a projection of proposed tax reform.
For general planning only. Results are estimates, not professional advice or a filing calculation.