Puerto Rico Personal Tax Extension 2026: 2025 Tax-Year Filing Guide
Individual Income Tax · Puerto Rico Form 482.0 · Form 482.0 · Form 482.0
This guide explains the Puerto Rico personal tax extension for the 2025 tax year. Most individuals receive an automatic extension to October 15, 2026, but payment is still due by April 15, 2026. For federal filing details, see our federal tax extension resources.
File with confidence. eFile your Federal and Puerto Rico state return through our secure platform with step-by-step guidance and 24/7 support.
Puerto Rico filing extension. File Form AS 2644 electronically through SURI by April 15, 2026. Pay any Puerto Rico tax by April 15, 2026.
Puerto Rico Personal Tax Extension: Filing Details
Puerto Rico generally grants an automatic six-month extension for individual income tax returns. The extended filing deadline for a 2025 calendar-year return is October 15, 2026.
The extension applies to filing time only. Pay any balance due by April 15 to limit penalties and interest.
Quick Reference: Deadlines and Forms
Use this summary to confirm Puerto Rico personal filing deadlines, return forms, and payment requirements.
| Item | Puerto Rico personal return | Deadline or method |
|---|---|---|
| Original deadline | 2025 Puerto Rico return | April 15, 2026 |
| Extended deadline | Automatic extension | October 15, 2026 |
| Return forms | Form 482.0 | Use the form for your filing status |
| Payment form | Form AS 2644 | Payment remains due April 15 |
Frequently Asked Questions
Answers about Puerto Rico personal tax extensions. Confirm current rules with the Puerto Rico Department of Revenue.
Visit SURI →Most individuals receive an automatic Puerto Rico extension and do not need to submit a separate extension form. The extension moves the filing deadline to October 15, 2026, but payment remains due April 15, 2026. For business filings, see our Puerto Rico business tax extension page.
Use Form 482.0, or Form 482.0 based on your filing status and residency. The Puerto Rico Department of Revenue instructions for each form explain who should use it.
No. Puerto Rico tax is due by April 15, 2026. Pay through My Puerto Rico Taxes or use the applicable payment method to limit penalties and interest.
For most 2025 calendar-year individual returns, the Puerto Rico extended filing deadline is October 15, 2026. Check the current SURI individual filing guidance if your circumstances differ.