Puerto Rico

Individual - Residence

Last reviewed - 04 February 2020

The term 'resident individual' means an individual who is domiciled in Puerto Rico. It should be presumed that an individual is a resident of Puerto Rico if they have been present in Puerto Rico for a period of 183 days during the calendar year. However, individuals deriving income for services performed within Puerto Rico may be subject to taxation in Puerto Rico even though such individuals may have not been physically present in Puerto Rico for at least 183 days (i.e. 'non-resident individual').