Puerto Rico I Business State Tax Extension I LLCs / Partnerships

• Puerto Rico requires businesses to file business extensions on their online portal.
• Extensions are for 6 months from the original return due date.
• Any taxes owed must be paid by the original return due date to avoid late payment penalties.

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• 5% of the tax due for the first 30 days of lateness.
• An additional 5% for each subsequent 30-day period (or fraction thereof), up to a maximum of 25% of the tax due.
• Interest accrues on unpaid taxes starting from the original due date, regardless of whether an extension is filed.
• The interest rate is determined annually by the Puerto Rico Department of the Treasury.

• 10% of the unpaid tax if the payment is made within 30 days after the due date.
• Additional penalties may apply if the delay exceeds 30 days.
• Interest accrues on unpaid taxes starting from the original due date, regardless of whether an extension is filed.
• The interest rate is determined annually by the Puerto Rico Department of the Treasury.

Online only