Puerto Rico Property Tax
PR
Effective property tax rate
0.44%
0.56pp below the national average of 1.00%
75 with data
Calculate Property Tax in Puerto Rico
Estimate your annual property tax bill. Pick a Puerto Rico county and enter your home value.
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County Rankings
Highest and lowest effective property tax rates among Puerto Rico's counties.
Highest rates
| # | County | Rate |
|---|---|---|
| 1 | Guánica Municipio | 1.04% |
| 2 | Luquillo Municipio | 0.81% |
| 3 | Dorado Municipio | 0.78% |
| 4 | Arroyo Municipio | 0.71% |
| 5 | Florida Municipio | 0.70% |
| 6 | Gurabo Municipio | 0.70% |
| 7 | Humacao Municipio | 0.69% |
| 8 | Guayama Municipio | 0.64% |
| 9 | Fajardo Municipio | 0.64% |
| 10 | Caguas Municipio | 0.60% |
Lowest rates
| # | County | Rate |
|---|---|---|
| 1 | Aguas Buenas Municipio | 0.15% |
| 2 | Aibonito Municipio | 0.17% |
| 3 | Corozal Municipio | 0.17% |
| 4 | Juncos Municipio | 0.17% |
| 5 | Vieques Municipio | 0.18% |
| 6 | Jayuya Municipio | 0.19% |
| 7 | Maricao Municipio | 0.19% |
| 8 | Lares Municipio | 0.19% |
| 9 | Sabana Grande Municipio | 0.20% |
| 10 | San Lorenzo Municipio | 0.20% |
All Counties
Browse property tax data for all 78 counties in Puerto Rico. 3 counties have unavailable data from Census 2023.
Showing 78 of 78 counties
- Adjuntas MunicipioRate:0.22%Home:$88,800Tax:$199
- Aguada MunicipioRate:0.31%Home:$108,500Tax:$338
- Aguadilla MunicipioRate:0.37%Home:$141,800Tax:$528
- Aguas Buenas MunicipioRate:0.15%Home:$135,200Tax:$199
- Aibonito MunicipioRate:0.17%Home:$120,400Tax:$199
- Añasco MunicipioRate:—Home:$112,700Tax:—
- Arecibo MunicipioRate:0.48%Home:$110,800Tax:$536
- Arroyo MunicipioRate:0.71%Home:$95,200Tax:$675
- Barceloneta MunicipioRate:0.45%Home:$121,200Tax:$544
- Barranquitas MunicipioRate:0.29%Home:$120,900Tax:$353
- Bayamón MunicipioRate:0.43%Home:$143,400Tax:$616
- Cabo Rojo MunicipioRate:0.40%Home:$117,800Tax:$469
- Caguas MunicipioRate:0.60%Home:$143,300Tax:$865
- Camuy MunicipioRate:—Home:$105,500Tax:—
- Canóvanas MunicipioRate:0.49%Home:$116,200Tax:$574
- Carolina MunicipioRate:0.43%Home:$152,300Tax:$660
- Cataño MunicipioRate:0.48%Home:$134,700Tax:$643
- Cayey MunicipioRate:0.43%Home:$141,600Tax:$602
- Ceiba MunicipioRate:0.47%Home:$110,900Tax:$519
- Ciales MunicipioRate:0.21%Home:$95,400Tax:$199
- Cidra MunicipioRate:0.39%Home:$137,800Tax:$530
- Coamo MunicipioRate:0.28%Home:$104,000Tax:$291
- Comerío MunicipioRate:0.21%Home:$103,500Tax:$217
- Corozal MunicipioRate:0.17%Home:$117,800Tax:$199
- Culebra MunicipioRate:0.34%Home:$168,200Tax:$567
- Dorado MunicipioRate:0.78%Home:$157,800Tax:$1,227
- Fajardo MunicipioRate:0.64%Home:$118,400Tax:$754
- Florida MunicipioRate:0.70%Home:$104,500Tax:$737
- Guánica MunicipioRate:1.04%Home:$82,800Tax:$858
- Guayama MunicipioRate:0.64%Home:$103,500Tax:$664
- Guayanilla MunicipioRate:0.24%Home:$84,800Tax:$199
- Guaynabo MunicipioRate:0.52%Home:$214,500Tax:$1,118
- Gurabo MunicipioRate:0.70%Home:$160,100Tax:$1,117
- Hatillo MunicipioRate:0.38%Home:$128,500Tax:$488
- Hormigueros MunicipioRate:0.34%Home:$115,600Tax:$393
- Humacao MunicipioRate:0.69%Home:$117,900Tax:$807
- Isabela MunicipioRate:0.48%Home:$121,800Tax:$586
- Jayuya MunicipioRate:0.19%Home:$105,000Tax:$199
- Juana Díaz MunicipioRate:0.28%Home:$102,900Tax:$288
- Juncos MunicipioRate:0.17%Home:$116,700Tax:$199
- Lajas MunicipioRate:0.29%Home:$102,400Tax:$292
- Lares MunicipioRate:0.19%Home:$102,200Tax:$199
- Las Marías MunicipioRate:0.31%Home:$89,700Tax:$274
- Las Piedras MunicipioRate:0.26%Home:$121,300Tax:$309
- Loíza MunicipioRate:0.54%Home:$111,000Tax:$600
- Luquillo MunicipioRate:0.81%Home:$125,200Tax:$1,017
- Manatí MunicipioRate:0.30%Home:$116,000Tax:$352
- Maricao MunicipioRate:0.19%Home:$103,800Tax:$199
- Maunabo MunicipioRate:—Home:$106,000Tax:—
- Mayagüez MunicipioRate:0.54%Home:$107,900Tax:$587
- Moca MunicipioRate:0.31%Home:$116,400Tax:$358
- Morovis MunicipioRate:0.47%Home:$113,800Tax:$535
- Naguabo MunicipioRate:0.33%Home:$105,500Tax:$344
- Naranjito MunicipioRate:0.32%Home:$106,800Tax:$346
- Orocovis MunicipioRate:0.40%Home:$94,700Tax:$382
- Patillas MunicipioRate:0.22%Home:$89,200Tax:$199
- Peñuelas MunicipioRate:0.44%Home:$88,000Tax:$387
- Ponce MunicipioRate:0.57%Home:$108,200Tax:$622
- Quebradillas MunicipioRate:0.24%Home:$109,700Tax:$263
- Rincón MunicipioRate:0.36%Home:$154,900Tax:$550
- Río Grande MunicipioRate:0.46%Home:$128,900Tax:$588
- Sabana Grande MunicipioRate:0.20%Home:$100,300Tax:$199
- Salinas MunicipioRate:0.41%Home:$91,700Tax:$372
- San Germán MunicipioRate:0.51%Home:$100,100Tax:$509
- San Juan MunicipioRate:0.47%Home:$171,400Tax:$800
- San Lorenzo MunicipioRate:0.20%Home:$114,500Tax:$228
- San Sebastián MunicipioRate:0.27%Home:$110,500Tax:$297
- Santa Isabel MunicipioRate:0.57%Home:$106,100Tax:$604
- Toa Alta MunicipioRate:0.34%Home:$152,000Tax:$514
- Toa Baja MunicipioRate:0.52%Home:$137,800Tax:$717
- Trujillo Alto MunicipioRate:0.45%Home:$163,000Tax:$738
- Utuado MunicipioRate:0.25%Home:$103,600Tax:$261
- Vega Alta MunicipioRate:0.46%Home:$134,500Tax:$625
- Vega Baja MunicipioRate:0.35%Home:$117,700Tax:$411
- Vieques MunicipioRate:0.18%Home:$113,100Tax:$199
- Villalba MunicipioRate:0.45%Home:$103,300Tax:$468
- Yabucoa MunicipioRate:0.39%Home:$95,600Tax:$375
- Yauco MunicipioRate:0.20%Home:$98,800Tax:$199
Puerto Rico Property Tax FAQ
Common questions about property taxes in Puerto Rico, answered with current data from the U.S. Census Bureau.
Property tax in Puerto Rico is calculated by multiplying your home's assessed value by the local effective tax rate. The state-wide effective rate is 0.44%, but rates vary significantly by county. Each county applies its own assessment ratio and mill rate, so the actual rate you pay depends on where you live within Puerto Rico.
The population-weighted effective property tax rate in Puerto Rico is 0.44%. Based on the median home value of $112,900, a typical homeowner pays around $469 per year in property tax. This figure is calculated from U.S. Census Bureau ACS 2023 data across all 78 counties in Puerto Rico.
Aguas Buenas Municipio has the lowest effective property tax rate in Puerto Rico at 0.15%. The median home value there is $135,200, with a median annual tax of $199.
Guánica Municipio has the highest effective property tax rate in Puerto Rico at 1.04%. The median home value there is $82,800, with a median annual tax of $858.
The U.S. national population-weighted average effective property tax rate is 1.00%. Puerto Rico's rate of 0.44% is 0.56 percentage points below the national average. This means Puerto Rico homeowners typically pay less in property tax than the average American homeowner, relative to home value.