Federal taxesFiscal year 2025IRS Data Book
How much federal tax does Puerto Rico pay?
Puerto Rico paid $5.5 billion in federal taxes in FY2025, or $1,740 per person.That is what the IRS collected from individuals and businesses with an address in Puerto Rico in fiscal year 2025 (October 2024 to September 2025), before refunds. After $1.1 billion of refunds, $4.4 billion remained.
What the total is made of
Most federal tax is taken from pay. In Puerto Rico, income tax withheld by employers together with Social Security and Medicare payroll tax came to $4.3 billion, 77.8% of the total. The IRS reports withholding and payroll tax as one figure for each state, because employers pay them in together.
Corporate income tax was $78.5 million (1.4%), against 9.1% across all states. Corporate tax is counted at a company's principal office, so states with many head offices show more of it.
Where Puerto Rico's $5.5B of federal tax came from
IRS gross collections by type of tax, FY2025.
| Type of tax | FY2025 | Share |
|---|---|---|
| Income tax withheld + Social Security and Medicare payroll tax | $4.3 billion | 77.8% |
| Individual tax payments + self-employment tax | $1.1 billion | 19.7% |
| Corporate income tax | $78.5 million | 1.4% |
| Excise taxes | $8.3 million | 0.1% |
| Estate and trust income tax | $3.2 million | 0.1% |
| Estate tax | $6.8 million | 0.1% |
| Unemployment, railroad retirement and gift tax | $37.7 million | 0.7% |
Source: IRS Data Book Table 5.
Federal taxes paid in Puerto Rico by year
Puerto Rico: $5.5B in FY2025, up 57% on FY2019
IRS gross collections, FY2019–FY2025, nominal dollars.
Every year as a table, with refunds and per person
| Fiscal year | Gross collections | Refunds | After refunds | Per person | Change |
|---|---|---|---|---|---|
| FY2019 | $3.5B | $220.2M | $3.3B | – | – |
| FY2020 | $3.6B | $344.1M | $3.2B | $1,095 | 1.8% |
| FY2021 | $4.0B | $359.0M | $3.6B | $1,228 | 11.5% |
| FY2022 | $4.8B | $1.6B | $3.2B | $1,506 | 21.0% |
| FY2023 | $5.1B | $1.6B | $3.5B | $1,604 | 6.0% |
| FY2024 | $5.4B | $520.4M | $4.9B | $1,678 | 4.5% |
| FY2025 | $5.5B | $1.1B | $4.4B | $1,740 | 3.1% |
Source: IRS Data Book Tables 5 and 8 / 1-8.
Collections in Puerto Rico rose from $3.5 billion in FY2019 to $5.5 billion in FY2025. The biggest one-year move was in FY2022 (+21%). Year-to-year swings can reflect when tax was paid, such as filing deadlines postponed after a disaster, rather than what was owed.
Questions and answers
- How much federal tax does Puerto Rico pay?
- The IRS collected $5.5 billion in federal taxes in Puerto Rico in fiscal year 2025, before $1.1 billion of refunds.
- How much federal tax does Puerto Rico pay per person?
- About $1,740 per resident in FY2025, using the Census Bureau's July 2025 population estimate of 3,184,835.
- Did Puerto Rico pay more federal tax in 2025 than in 2024?
- Yes. Gross collections were $5.5 billion in FY2025 against $5.4 billion in FY2024, a change of 3.1%.
Sources and notes
- Internal Revenue Service, SOI Tax Stats, IRS Data Book Table 5 (gross collections by type of tax and state), FY2019–FY2025. Amounts are gross collections, including penalties and interest, before refunds. The IRS assigns them to the filer's address; for businesses, the principal office. Public domain. Retrieved 2026-10-07.
- Internal Revenue Service, IRS Data Book Table 8 / Table 1-8 (amount of refunds issued, including interest and refundable credits, by state), FY2019–FY2025. Public domain.
- U.S. Census Bureau, Vintage 2025 population estimates (July 1 of each year), used for per-person figures.
- How the site works and what each dataset leaves out: sources and methods.