Puerto Rico property tax rates by county

Puerto Rico · #45 of 52 · 78 counties

0.49%state benchmark

Median annual property tax $646 · median home value $131,500

Below the U.S. benchmark 0.94%. Payment dates ↓

Same house, different county

Apply each county's benchmark rate to a $131,500 home, the Puerto Rico median: about $1,047 a year in Dorado Municipio (0.80%) versus $221 in Corozal Municipio (0.17%) — $826 a year apart for the same house. Counties with at least 20,000 people.

Where most Puerto Rico residents live

County	Rate	Median tax	Of income
San Juan Municipio#20 of 59	0.48%	$819	2.9%
Bayamón Municipio#34 of 59	0.41%	$612	2.0%
Carolina Municipio#21 of 59	0.47%	$736	2.0%
Ponce Municipio#10 of 59	0.59%	$655	3.3%
Caguas Municipio#12 of 59	0.58%	$880	2.8%

Of income = median annual property tax ÷ median household income (all households, owners and renters), ACS 2020–2024 5-year. A real bill depends on the assessed value and exemptions, not only the rate.

Counties, highest rate first

Find a county in this state

When it's due in Puerto Rico

All states

Puerto Rico payment rules are being verified against state statute — check your local tax collector for this year's bill.

Benchmark = median real estate taxes paid ÷ median home value, ACS 2020–2024 5-year. Counties where the Census reports a range ("less than $200", "$10,000 or more") get no rate.