Do you own a business in Puerto Rico? Here’s some helpful information and links.
![State Income Withholding Tax](https://blog.paymaster.com/wp-content/uploads/2023/06/State-Income-Withholding-1-1024x213.png)
Puerto Rico does have state income tax. Employers should have their employees fill out form 499 R-4.1.
![](https://blog.paymaster.com/wp-content/uploads/2023/08/image-24.png)
![Reciprocity Agreements](https://blog.paymaster.com/wp-content/uploads/2023/06/State-Income-Withholding-1024x213.png)
Puerto Rico does not have any reciprocity agreements with any other states.
![Other Important Links](https://blog.paymaster.com/wp-content/uploads/2023/06/Other-Links-1-1-1024x213.png)