Dates you cannot miss.
The key tax dates for individuals, businesses and employers in Puerto Rico — so nothing catches you off guard. If a date falls on a weekend or holiday, it usually moves to the next business day.
Dates may shift after announcements from Hacienda or the IRS. Confirm with PTS before making decisions.
- Jan 31, 2026Employers
W-2 and 1099 filing
Deadline to deliver W-2s to employees and 1099s to contractors, and to file copies with Hacienda and the SSA/IRS.
- Jan 31, 2026Estimated payments
Estimated payment — Q4 (tax year 2025)
Final estimated payment for the previous tax year. Close out the account before filing the return.
- Apr 15, 2026Individual return
Individual return — tax year 2025
Personal income tax filing (PR and federal). This is where the Child Credit, Work Credit and federal credits come in.
- Apr 15, 2026Business
Business return (calendar year)
Corporations, LLCs and sole proprietors with a January–December tax year. If your fiscal year differs, the date shifts accordingly.
- Apr 15, 2026Business
Municipal license — Volume of business
Volume-of-business declaration filed with your municipality. The business return and the patente are worked in parallel.
- Apr 15, 2026Estimated payments
Estimated payment — Q1
First quarterly estimated payment of the year for self-employed individuals and corporations.
- Jun 15, 2026Estimated payments
Estimated payment — Q2
Second estimated payment. If your income has shifted, this is a good moment to revisit the projection.
- Sep 15, 2026Estimated payments
Estimated payment — Q3
Third estimated payment for the current tax year.
- Oct 15, 2026Individual return
Individual return — Extension deadline
Deadline if you filed for a 6-month extension. The extension is to file, not to pay — interest accrues from April 15.
- Oct 15, 2026Business
Business return — Extension deadline
Extended deadline for calendar-year entities that filed an extension.
- 20th of each monthSales tax (IVU)
Monthly IVU return (SC 2915)
Registered merchants file and pay the previous month's IVU. Applies even with zero sales — you still file a zero return.
- 10th of each monthSales tax (IVU)
Bi-monthly IVU — Declaration
Some merchants with reduced volume file IVU on a bi-monthly cadence. Check your classification in SURI.
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