<Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> <P> Taxation in Puerto Rico takes the form of both Federal and Commonwealth taxes . Puerto Rico has independent tax - levying authority by provisions of 48 U.S.C. § 734 of the United States code . </P> <P> The Commonwealth government has its own tax laws and Puerto Ricans are also required to pay most US federal taxes, with the major exception being that most residents do not have to pay the federal personal income tax . In 2009, Puerto Rico paid $3.742 billion into the US Treasury . Residents of Puerto Rico pay into Social Security, and are thus eligible for Social Security benefits upon retirement . However, they are excluded from the Supplemental Security Income . </P>

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