Owning in Puerto Rico
Data from January 2026
Property tax in Puerto Rico
The typical owner in Puerto Rico pays $646 a year, about 0.49% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every municipality’s figure.
Key numbers in Puerto Rico
- Typical tax
- $646
- per year, typical household
- 79% less than the U.S.
- Effective rate
- 0.49%
- tax ÷ value (estimate)
- 48% less than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 1
- published by the state, with the source
The state's rules
Puerto Rico's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as Puerto Rico's official source states them. Tap "What the source says" to read the exact text.
| Rule | What Puerto Rico says | Source |
|---|---|---|
| Homestead exemption | If you use the property as your home, you pay no tax on the first $15,000 of its valuation. That valuation is measured at 1957 replacement cost (the last scientific appraisal), not today's price. It is not automatic; you prove eligibility with a certification to CRIM, or to your mortgage lender if you have a mortgage, in the form and by the date CRIM sets. What the source says· Código Municipal de P.R., Art. 7.035(a), (e)“Los dueños de propiedades para fines residenciales quedan exonerados del pago de la contribución especial y de la contribución básica … en una cantidad equivalente a la contribución impuesta sobre dichas propiedades hasta quince mil (15,000) dólares de la valoración de la propiedad a términos de costos de reemplazo para el año 1957, última tasación científica realizada. … Para disfrutar de los beneficios de la exoneración del pago de las contribuciones dispuesta por los Artículos de este Capítulo será necesario probar mediante certificación presentada en el CRIM o con el acreedor hipotecario en caso que lo hubiere, en la forma y fecha que el CRIM disponga” | Puerto Rico Municipal Code (Act 107-2020) Verified November 5, 2026 |
| Protest deadline One for the whole state | If you disagree with CRIM's notice, you ask in writing for an administrative review within 30 calendar days of its mailing or electronic delivery. Within that term you pay the whole tax, or 100% of the part you agree with and 40% of the rest. CRIM has 60 days to decide. What the source says· Código Municipal de P.R., Art. 7.065(a)“La solicitud de revisión administrativa se presentará dentro del término de treinta (30) días calendario, a partir de la fecha de depósito en el correo y/o de manera electrónica de la notificación de la contribución … (1) Pague al CRIM el cien por ciento (100%) de la parte de la contribución anual con la cual estuviere conforme y un cuarenta por ciento (40%) de la parte de la contribución anual con la cual no estuviere conforme; o (2) Pague al CRIM la totalidad de la contribución anual impuesta. … El CRIM deberá emitir su decisión dentro de un término de sesenta (60) días” | Puerto Rico Municipal Code (Act 107-2020) Verified November 5, 2026 |
Not verified yet: Cap on your home, Cap on other property, What triggers a new assessment, Older owners, Owners with a disability, Veterans, When to pay.
Did your assessment go up?By place
Every municipality, with its figure
What the typical owner pays in each municipality of Puerto Rico, with the typical home value and the effective rate. Highest tax first.
| Dorado Municipio | $1,353 | $169,900 | 0.80% |
|---|---|---|---|
| Luquillo Municipio | $1,143 | $138,500 | 0.83% |
| Gurabo Municipio | $1,072 | $158,500 | 0.68% |
| Guaynabo Municipio | $1,053 | $226,800 | 0.46% |
| Santa Isabel Municipio | $1,052 | $108,200 | 0.97% |
| Caguas Municipio | $880 | $151,000 | 0.58% |
| Humacao Municipio | $865 | $120,100 | 0.72% |
| Guayama Municipio | $824 | $108,200 | 0.76% |
| San Juan Municipio | $819 | $171,200 | 0.48% |
| Toa Baja Municipio | $776 | $148,900 | 0.52% |
| Trujillo Alto Municipio | $754 | $164,500 | 0.46% |
| Carolina Municipio | $736 | $157,600 | 0.47% |
| Fajardo Municipio | $716 | $121,400 | 0.59% |
| Ceiba Municipio | $709 | $113,700 | 0.62% |
| Ponce Municipio | $655 | $110,200 | 0.59% |
| Cayey Municipio | $614 | $148,300 | 0.41% |
| Hatillo Municipio | $614 | $134,800 | 0.46% |
| Bayamón Municipio | $612 | $149,100 | 0.41% |
| Canóvanas Municipio | $612 | $118,600 | 0.52% |
| Isabela Municipio | $604 | $136,200 | 0.44% |
| San Germán Municipio | $591 | $111,400 | 0.53% |
| Mayagüez Municipio | $577 | $111,600 | 0.52% |
| Aguadilla Municipio | $569 | $150,800 | 0.38% |
| Cabo Rojo Municipio | $560 | $124,800 | 0.45% |
| Florida Municipio | $552 | $111,000 | 0.50% |
| Toa Alta Municipio | $505 | $163,900 | 0.31% |
| Morovis Municipio | $487 | $115,100 | 0.42% |
| Río Grande Municipio | $485 | $131,600 | 0.37% |
| Naranjito Municipio | $478 | $112,900 | 0.42% |
| Barranquitas Municipio | $464 | $117,800 | 0.39% |
| Las Piedras Municipio | $448 | $127,500 | 0.35% |
| Orocovis Municipio | $439 | $100,500 | 0.44% |
| Moca Municipio | $422 | $132,100 | 0.32% |
| Arecibo Municipio | $404 | $116,700 | 0.35% |
| Lajas Municipio | $398 | $107,800 | 0.37% |
| Aguada Municipio | $391 | $121,500 | 0.32% |
| Vega Baja Municipio | $387 | $122,700 | 0.32% |
| Manatí Municipio | $367 | $120,500 | 0.30% |
| Hormigueros Municipio | $362 | $121,700 | 0.30% |
| Salinas Municipio | $353 | $88,700 | 0.40% |
| Naguabo Municipio | $333 | $105,500 | 0.32% |
| San Sebastián Municipio | $308 | $115,000 | 0.27% |
| Juana Díaz Municipio | $258 | $105,500 | 0.24% |
| Utuado Municipio | $218 | $104,000 | 0.21% |
| Yauco Municipio | $202 | $100,200 | 0.20% |
| Corozal Municipio | $201 | $119,700 | 0.17% |
| Adjuntas Municipio | $199 | $94,300 | 0.21% |
| Aguas Buenas Municipio | $199 | $144,000 | 0.14% |
| Aibonito Municipio | $199 | $124,100 | 0.16% |
| Ciales Municipio | $199 | $96,500 | 0.21% |
| Guayanilla Municipio | $199 | $87,400 | 0.23% |
| Jayuya Municipio | $199 | $115,700 | 0.17% |
| Lares Municipio | $199 | $105,100 | 0.19% |
| Las Marías Municipio | $199 | $86,500 | 0.23% |
| Maricao Municipio | $199 | $115,700 | 0.17% |
| Patillas Municipio | $199 | $90,300 | 0.22% |
| San Lorenzo Municipio | $199 | $113,900 | 0.17% |
| Vieques Municipio | $199 | $100,000 | 0.20% |
| Yabucoa Municipio | $199 | $97,800 | 0.20% |
- Dorado $1,3530.80%
- Luquillo $1,1430.83%
- Gurabo $1,0720.68%
- Guaynabo $1,0530.46%
- Santa Isabel $1,0520.97%
- Caguas $8800.58%
- Humacao $8650.72%
- Guayama $8240.76%
- San Juan $8190.48%
- Toa Baja $7760.52%
- Trujillo Alto $7540.46%
- Carolina $7360.47%
- Fajardo $7160.59%
- Ceiba $7090.62%
- Ponce $6550.59%
- Cayey $6140.41%
- Hatillo $6140.46%
- Bayamón $6120.41%
- Canóvanas $6120.52%
- Isabela $6040.44%
- San Germán $5910.53%
- Mayagüez $5770.52%
- Aguadilla $5690.38%
- Cabo Rojo $5600.45%
- Florida $5520.50%
- Toa Alta $5050.31%
- Morovis $4870.42%
- Río Grande $4850.37%
- Naranjito $4780.42%
- Barranquitas $4640.39%
- Las Piedras $4480.35%
- Orocovis $4390.44%
- Moca $4220.32%
- Arecibo $4040.35%
- Lajas $3980.37%
- Aguada $3910.32%
- Vega Baja $3870.32%
- Manatí $3670.30%
- Hormigueros $3620.30%
- Salinas $3530.40%
- Naguabo $3330.32%
- San Sebastián $3080.27%
- Juana Díaz $2580.24%
- Utuado $2180.21%
- Yauco $2020.20%
- Corozal $2010.17%
- Adjuntas $1990.21%
- Aguas Buenas $1990.14%
- Aibonito $1990.16%
- Ciales $1990.21%
- Guayanilla $1990.23%
- Jayuya $1990.17%
- Lares $1990.19%
- Las Marías $1990.23%
- Maricao $1990.17%
- Patillas $1990.22%
- San Lorenzo $1990.17%
- Vieques $1990.20%
- Yabucoa $1990.20%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What Puerto Rico publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
If you use the property as your home, you pay no tax on the first $15,000 of its valuation. That valuation is measured at 1957 replacement cost (the last scientific appraisal), not today's price. It is not automatic; you prove eligibility with a certification to CRIM, or to your mortgage lender if you have a mortgage, in the form and by the date CRIM sets.
What the source says· Código Municipal de P.R., Art. 7.035(a), (e)
“Los dueños de propiedades para fines residenciales quedan exonerados del pago de la contribución especial y de la contribución básica … en una cantidad equivalente a la contribución impuesta sobre dichas propiedades hasta quince mil (15,000) dólares de la valoración de la propiedad a términos de costos de reemplazo para el año 1957, última tasación científica realizada. … Para disfrutar de los beneficios de la exoneración del pago de las contribuciones dispuesta por los Artículos de este Capítulo será necesario probar mediante certificación presentada en el CRIM o con el acreedor hipotecario en caso que lo hubiere, en la forma y fecha que el CRIM disponga”
Puerto Rico Municipal Code (Act 107-2020) · Verified November 5, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
Internal revenue stamps on the deed (notarial fees)
The original of every document a notary authorizes carries internal revenue stamps according to its amount (the document's stated sum). Above $5,000, the original carries $2 for the first $1,000 and $1 more for each additional $1,000 or fraction.
Ley de Arancel Notarial, Ley Núm. 101 de 1943, Sec. 2(1)(e) (4 L.P.R.A. § 851) · Notarial Fees Act (Act 101-1943), OGP Virtual Library · Verified October 16, 2026
-
Legal Aid Society stamp on the deed of sale
The deed of sale carries Legal Aid Society stamps: $5 on the original when the amount is between $25,000 and $50,000, and $5 more on the original for each additional $50,000 or fraction.
Ley de Arancel Notarial, Ley Núm. 101 de 1943, Sec. 2(2) (4 L.P.R.A. § 851) · Notarial Fees Act (Act 101-1943), OGP Virtual Library · Verified October 16, 2026
-
Property Registry recording fees
To record each right on a property in the Property Registry, when the property or right is worth more than $25,000, the fee is $50 for the first $25,000 and $4 for each additional $1,000 or fraction.
Ley Núm. 91 de 1970, Art. 1, Número Dos(c) (30 L.P.R.A. § 1767a) · Property Registry Fee Act (Act 91-1970), OGP Virtual Library · Verified October 16, 2026
-
Registry filing fee and proof-of-payment vouchers
The filing entry for each document at the Property Registry costs $15. The Registry accepts no document unless it comes with proof-of-payment vouchers for all the fees this law sets.
Ley Núm. 91 de 1970, Art. 1, Número Uno, y Art. 5 (30 L.P.R.A. §§ 1767a, 1767d) · Property Registry Fee Act (Act 91-1970), OGP Virtual Library · Verified October 16, 2026
Frequently asked questions
How much is property tax in Puerto Rico?
The typical owner pays $646 a year, about 0.49% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
What is the deadline to protest the assessment in Puerto Rico?
If you disagree with CRIM's notice, you ask in writing for an administrative review within 30 calendar days of its mailing or electronic delivery. Within that term you pay the whole tax, or 100% of the part you agree with and 40% of the rest. CRIM has 60 days to decide.
How do I apply for the homestead exemption in Puerto Rico?
If you use the property as your home, you pay no tax on the first $15,000 of its valuation. That valuation is measured at 1957 replacement cost (the last scientific appraisal), not today's price. It is not automatic; you prove eligibility with a certification to CRIM, or to your mortgage lender if you have a mortgage, in the form and by the date CRIM sets.
Which municipality in Puerto Rico pays the most property tax?
By amount, the highest typical tax is in Dorado Municipio ($1,353) and the lowest in Yabucoa Municipio ($199). By effective rate, the highest is Santa Isabel Municipio (0.97%) and the lowest Aguas Buenas Municipio (0.14%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.