Professional Tax Calculator

Tool for Estimating Tax Relief

Estimate the impact of tax relief for your clients and the potential savings under the new Joint Resolution of the House 278.

Disclaimer: This tool is for informational purposes only. It does not cover all tax scenarios. We continue to update the calculator as we receive information from the CPA Association and the Department of the Treasury.

Status of Tax Reform

The permanent tax reform was not approved for this cycle. As an alternative, a one-time relief check was approved. Expert Tax is up to date with the latest tables to process these filings correctly.

Rate Comparison

Tax Rates Under Tax Relief 2025

Net Income (From)	Net Income (Up to)	Base Contribution	% on excess	Excess over
$0	$12,500	$0	0%	$0
$12,501	$25,000	$0	6%	$12,500
$25,001	$50,000	$750	12%	$25,000
$50,001	$100,000	$3,750	24%	$50,000
$100,001	$150,000	$15,750	29%	$100,000
$150,001	Hereafter	$30,250	33%	$150,000

Current Tax Rates 2025

Net Income (From)	Net Income (Up to)	Fixed Contribution	% on excess	Excess over
$0	$9,000	$0	0%	$0
$9,001	$25,000	$0	7%	$9,000
$25,001	$41,500	$1,120	14%	$25,000
$41,501	$61,500	$3,430	25%	$41,500
$61,501	Hereafter	$8,430	33%	$61,500

*Net Income = (Revenue - Deductions)

Notes: The "Income Tax Credit Discount" applies only to the current tax liability. If your clients opt for the Optional Calculation (Annex CO), income is calculated separately.

Tax Calculator

Customer Revenue

Instructions: Please include only taxable income. Exclude income from the first $40,000 for individuals under 27 years of age. Pension income is exempt.

Marital Status

Dependents (17 years old or younger)

Current: $2,500 each | Proposal: $5,000 each

Employees (18 years of age or older)

Current: $2,500 each | Proposal: $2,500 each

Other Deductions (Optional)

Revenue: $0.00

(-) Exemptions and Deductions: $0.00

                    Net Income Subject to Taxation (Current):
                    $0.00
                

Net Income Subject to Contribution (Proposal): $0.00

*Note 1: The "Proposal" column includes the additional deduction for dependents.

Current Contribution

$0.00

y Effective Rate (on Gross Income) 0.0%

Proposed Contribution

$0.00

y Effective Rate (on Gross Income) 0.0%

*The Income Tax Credit Discount does not apply.

Estimated Relief Check

$0.00

(Estimated refund for the customer)

*UNOFFICIAL

Who qualifies?

✓ File Form 2025 before the deadline (including extensions).
✓ Have taxable net income of $150,000 or less
✓ Have resided in Puerto Rico for the entire year 2025 (January 1 to December 31).

✕ Customers who opt for the Optional Contribution (Annex X) or are subject to the alternate basic contribution do NOT qualify.

How does the process work?

1
File Form 2025 with Expert Tax, calculating the current tax rates.
2
The IRS recalculates the liability using the new rates and the new $5,000 deduction per dependent.
3
The customer receives the difference as a relief check, separate from the regular refund. The check will be issued after April 15.