Crédito por Trabajo (Earned Income Tax Credit / EITC)
Crédito por Trabajo is Puerto Rico's local, refundable Earned Income Tax Credit, run by the Puerto Rico Department of Treasury (Hacienda), that supplements the wages of low- and moderate-income working residents, self-employed people, and pensioners. Eligible filers receive a cash credit (paid as part of their tax refund or as a separate check) sized to their earned income and number of qualifying dependent children. It is funded through the Commonwealth's general budget together with a large federal allocation ($600 million) provided under the American Rescue Plan Act, which was used starting in 2021 to substantially expand the credit. Puerto Rico residents do not file federal income tax returns and are excluded from the federal EITC, so this program exists to replicate that anti-poverty wage subsidy locally. It benefits roughly 640,000-700,000 working families annually with total disbursements exceeding $1 billion in recent years.
Earned Income Tax Credit, Refundable Tax Credit, Working Families, Puerto Rico, ARPA-funded expansion, Local EITC replacing federal EITC
Headquarters
- Organization Name
- Departamento de Hacienda de Puerto Rico (Puerto Rico Treasury Department)
- City
- San Juan
- State / Province
- Puerto Rico
- Country
- United States
Contact
- Phone
- +1 787 622 0123
- Social media links
Status & Funding
- Organization status
- Active
- Program status
- Active
- Application status
- Rolling
- Number of recipients
- 700,000
- Funding type
- Government
Benefits
- Currency Type
- Fiat
- Currency
- USD
- Total Amount
- 7,774 USD
- Payment frequency
- Lump Sum
- Ongoing / unconditional
- Yes
- Distribution Type
- Tax refund credit, Check, Direct Deposit
- Benefit details
The credit amount is calculated automatically on Schedule 'Anejo CT Individuo' of the annual Puerto Rico individual income tax return (Planilla de Contribución sobre Ingresos), based on earned income and number of qualifying dependents; filers can also use certified tax preparers or the SURI online tax platform, which compute it for them. For tax year 2025 the maximum credit is $7,774 for filers with earned income under $52,623, with amounts varying by marital status, income level, and number of children. The credit has been adjusted for inflation in recent years and was dramatically expanded starting in 2021 using $600 million in federal ARPA funds combined with roughly $200 million in local budget funds, raising annual disbursements to over $800 million (and over $1.4 billion by 2024).
Eligibility
Overview
- Eligibility details
Available to employees, self-employed individuals ('negocio por cuenta propia'), and local/federal pensioners who earned income (wages, tips, pensions, or self-employment income subject to Social Security tax) during the tax year and had total income under the annual threshold ($52,623 for 2025). Applicants aged 65+ who claim this credit cannot also claim the senior citizen credit or the low-income pensioner credit. Self-employed claimants must hold a valid 'Certificado de Registro de Comerciante' for the tax year.
Demographics
- Minimum age
- 19
- Language
- Spanish
Family
- Number of dependents (minimum)
- 0
Financial
- Income limit (annual household)
- $52,623
- Employment status
- Employed, Self-Employed
Geography
- US states covered
- Puerto Rico
- Residency of Target Geography
- Yes
- Minimum Years A Resident of Target Geography
- 1 years
Application Process
- How to apply
Eligible individuals apply by filing their annual Puerto Rico Individual Income Tax Return ('Planilla de Contribución sobre Ingresos') on or before the filing deadline (April 15 of the following year, including extensions), completing Schedule 'Anejo CT Individuo' and including Social Security numbers for the filer, spouse, and qualifying dependents. Filers substantiate earned income with forms such as the W-2 Puerto Rico, federal W-2, Informative Return 480.7C (for local pension income), or Form 1099-R (federal pensioners). Returns can be filed through Hacienda-certified tax preparation software providers or through the SURI online tax platform, both of which calculate the credit automatically.
- Selection process
There is no separate selection or award process; the credit is automatically computed by the Treasury Department's tax-filing systems (including SURI and certified preparer software) based on the earned income and qualifying dependents reported on the filer's tax return, and is either applied against tax owed or refunded/issued as a check.
