Country tax profile · 2026
Puerto Rico inheritance tax
How Puerto Rico treats inheritance
No Puerto Rico inheritance tax on heirs; a Puerto Rico estate tax exists but with large exemptions, and US federal estate tax can apply above the federal exemption No inheritance tax charged to heirs
Compiled by MyNomadWorld for Puerto Rico and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Puerto Rico compares
141 of 197 countries we track have no inheritance or estate tax. Puerto Rico is one of them.
Who is a tax resident of Puerto Rico?
Bona fide residency in Puerto Rico (presence test plus closer-connection and tax-home tests over the year)
Related Puerto Rico taxes
Moving to Puerto Rico?
Get matched with a vetted Puerto Rico tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Puerto Rico inheritance tax FAQ
What is the inheritance tax rate in Puerto Rico?
No Puerto Rico inheritance tax on heirs; a Puerto Rico estate tax exists but with large exemptions, and US federal estate tax can apply above the federal exemption No inheritance tax charged to heirs