2025 Tax Relief Check: Who Qualifies, How Much You Get, and How to Collect

On February 3, 2026, Governor Jenniffer González-Colón signed Joint Resolution 6-2026, making the Tax Relief Check for Workers and the Middle Class law. On May 7, 2026, the Fiscal Oversight Board formally approved the program.

The result: $554 million distributed among approximately 690,000 eligible taxpayers in Puerto Rico.

If you filed your 2025 return on time, you may have money waiting for you. This article explains exactly how it works, whether you qualify, and what you need to do right now.

What is the 2025 tax relief?

The 2025 tax relief is not a refund of your tax returns — it is a separate additional payment that Hacienda calculates automatically after processing your 2025 Individual Income Tax Return.

It is not permanent. It applies only to tax year 2025 and is part of what the government has described as the first stage of its tax reform, while the Legislature evaluates more permanent changes to tax rates.

Who qualifies?

According to the Department of the Treasury, to receive the relief you must meet all of the following requirements:

1. You filed your 2025 return on time This includes by the original deadline or within a timely requested extension. If you did not file your return, you do not qualify — regardless of your income level.

2. You were a resident of Puerto Rico for all of 2025 From January 1 through December 31, 2025. If you moved to Puerto Rico during the year, you do not qualify.

3. Your net taxable income is $150,000 or less This is net income after deductions applied on your return, not gross income.

4. You did not elect Optional Contribution or are not subject to the Alternative Basic Contribution Taxpayers who selected Schedule X (Optional Contribution) on their return or who are subject to the Alternative Basic Contribution do not qualify.

How is your check amount calculated?

Hacienda calculates the payment automatically using information from your processed 2025 return. The process is:

1. Your net taxable income from the processed return is taken
2. If you have dependents under 18 as of December 31, 2025, an additional deduction of $2,500 per dependent applies (or $1,250 in cases of shared custody or married filing separately)
3. The rates established in Joint Resolution 6-2026 are applied to the revised net income
4. The result is your relief check amount

There is no established minimum payment. The amount varies based on your specific tax situation. Hacienda determines the amount automatically — you do not have to calculate it yourself.

If you want an estimate, the 2025 tax relief calculator on this site can give you an approximate figure based on your income and dependents.

When and how do you receive payment?

Hacienda distributes payment in two ways:

Direct deposit — If your 2025 return included bank account information (to receive a refund), the relief deposit will be made to that same account automatically. You do not need to do anything additional.

Check by mail — If you do not have a bank account registered with Hacienda, the check will be sent to the address on your return.

If you did not claim a refund on your 2025 return

Hacienda enabled a special link in SURI so you can add your bank information and receive payment by direct deposit. The process is:

1. Access suri.hacienda.pr.gov with your username and password
2. Under Summary, find the Individual — Income Tax account
3. Select the link "2025 Tax Relief — Add bank account"
4. Enter the routing number, financial institution name, account number and type, and account holder name
5. Press "Submit" — the system will give you a confirmation number

If you confirm you do not have a bank account, Hacienda will mail the check.

Payments will begin to be distributed before the end of May 2026.

What if you amended your return?

If you amended your 2025 income tax return, you may be considered for the relief only if the amendment was filed on or before April 15, 2026.

Amendments filed after that date are not considered for the tax relief calculation.

Additional tax reforms approved recently

The 2025 relief is part of a broader landscape of tax changes in Puerto Rico. In recent years, other measures relevant to individuals and businesses have been approved:

Individual tax rate adjustment — Current approved rates are 7% for net income from $9,001 to $25,000; 14% for $25,001 to $41,500; 22% for $41,501 to $81,500; 30% for $81,501 to $300,000; and 33% for $300,001 or more.

Earned Income Credit — For tax year 2025, the Earned Income Credit is available again with an inflation adjustment, per Hacienda Internal Revenue Bulletin 26-01. The amount varies based on the taxpayer's family configuration.

Increase in deductible IRA contribution — The limit for deductible contributions to Individual Retirement Accounts (IRA) was increased to $7,000.

Resident physician exemption — New exemption of up to $40,000 for resident physicians in Puerto Rico during their first five years of practice.

Primary residence sale exemption — The exemption on rental income from residential property under Act 132-2010 was extended through 2040.

The connection between the relief and your filing obligation

The 2025 tax relief does not automatically reach everyone who deserves it — it reaches those who filed their return on time. If you did not file, you do not receive the relief, regardless of your income or situation.

This underscores an important point: tax compliance is not only an obligation — it is also the key that opens access to benefits like this.

For future tax years, the government has indicated it is evaluating a more permanent rate reform. Staying current with returns is essential to participate in any future benefit that is enacted.

If you have late returns and this concerns you

If you did not file your 2025 return on time and now see you missed the relief, there are two realities to process:

First, the 2025 relief is no longer available to you for that tax year — the deadline including extension has already passed.

Second, and more importantly: accumulated unfiled returns generate penalties, interest, and surcharges that grow each month. If you have returns from prior years or 2025 still unfiled, the best time to get back in compliance is now, not later.

You can request an initial evaluation with no commitment to understand your current situation and define the clearest path to get caught up.