Puerto Rico I Business State Tax Extension I C Corporations Filing Guide

Unified Internal Revenue System (Sistema Unificado de Rentas Internas)  ·  C Corporations  ·  Business Filing Guide

• Puerto Rico C Corporations are subject to state corporate income tax requirements, administered by the Puerto Rico Department of the Treasury. An extension of time to file requires submitting a state extension request before the original deadline.
• How to Request a Filing Extension
• To extend your Puerto Rico C Corporations filing deadline, you must submit the state extension form by the original due date. If approved, the extended filing deadline is October 15, 2025.

Use the Unified Internal Revenue System (Sistema Unificado de Rentas Internas) to pay electronically. For mail-in payments, use Unified Internal Revenue System (Sistema Unificado de Rentas Internas) and send to: Online only

• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed Puerto Rico C Corporations return by October 15, 2025.

• Unlike states with automatic extensions, Puerto Rico requires you to proactively request an extension. Submit your request before the original deadline and file your return by October 15, 2025.
• Quick Reference Table
• State Name
• Puerto Rico
• Business Entity Type
• C Corporations
• Extension Status
• Action Required
• Extended Due Date
• October 15, 2025
• Other Information
• 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.
• Online Payment
• Unified Internal Revenue System (Sistema Unificado de Rentas Internas)
• Payment Voucher Form
• Unified Internal Revenue System (Sistema Unificado de Rentas Internas)
• State Payment Agency
• Puerto Rico Department of the Treasury
• Mailing Address with Payment
• Online only

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Quick Reference Table