Puerto Rico - Local standards: Housing and utilities

 

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on June 29, 2026, for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program.

The housing and utilities standards are derived from U.S. Census Bureau, American Community Survey and Bureau of Labor Statistics data, and are provided by state down to the county level. The standard for a particular county and family size includes both housing and utilities allowed for a taxpayer's primary place of residence. Generally, the total number of persons allowed for determining family size should be the same as those allowed as exemptions on the taxpayer's most recent year income tax return.

Housing and utilities standards include mortgage or rent, property taxes, interest, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, residential telephone service, cell phone service, cable television, and Internet service. The tables include five categories for one, two, three, four, and five or more persons in a household.

The taxpayer is allowed the standard amount, or the amount actually spent on housing and utilities, whichever is less. If the amount claimed is more than the total allowed by the housing and utilities standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses.

Maximum Monthly Allowance
County2026 Published ALE Housing Expense for a Family of 12026 Published ALE Housing Expense for a Family of 22026 Published ALE Housing Expense for a Family of 32026 Published ALE Housing Expense for a Family of 42026 Published ALE Housing Expense for a Family of 5
Adjuntas Municipio$941$1,106$1,165$1,299$1,320
Aguada Municipio$1,114$1,309$1,379$1,538$1,562
Aguadilla Municipio$1,113$1,308$1,378$1,536$1,561
Aguas Buenas Municipio$1,138$1,336$1,408$1,570$1,595
Aibonito Municipio$1,058$1,242$1,309$1,460$1,483
Añasco Municipio$1,055$1,239$1,306$1,456$1,480
Arecibo Municipio$1,022$1,200$1,265$1,410$1,433
Arroyo Municipio$873$1,025$1,080$1,204$1,224
Barceloneta Municipio$1,024$1,202$1,267$1,413$1,436
Barranquitas Municipio$1,054$1,238$1,305$1,455$1,479
Bayamón Municipio$1,170$1,374$1,448$1,615$1,641
Cabo Rojo Municipio$1,014$1,191$1,255$1,399$1,422
Caguas Municipio$1,223$1,437$1,514$1,688$1,715
Camuy Municipio$1,031$1,211$1,276$1,423$1,446
Canóvanas Municipio$1,182$1,388$1,463$1,631$1,658
Carolina Municipio$1,279$1,502$1,583$1,765$1,794
Cataño Municipio$1,275$1,498$1,578$1,759$1,788
Cayey Municipio$1,134$1,332$1,404$1,565$1,591
Ceiba Municipio$995$1,169$1,232$1,374$1,396
Ciales Municipio$992$1,165$1,228$1,369$1,391
Cidra Municipio$1,135$1,333$1,405$1,567$1,592
Coamo Municipio$1,053$1,237$1,303$1,453$1,476
Comerío Municipio$1,044$1,226$1,292$1,441$1,464
Corozal Municipio$1,069$1,256$1,323$1,475$1,499
Culebra Municipio$1,412$1,659$1,748$1,949$1,980
Dorado Municipio$1,511$1,775$1,870$2,085$2,119
Fajardo Municipio$1,033$1,214$1,279$1,426$1,449
Florida Municipio$935$1,098$1,157$1,290$1,311
Guánica Municipio$912$1,071$1,129$1,259$1,279
Guayama Municipio$974$1,144$1,206$1,345$1,366
Guayanilla Municipio$1,009$1,185$1,249$1,393$1,415
Guaynabo Municipio$1,628$1,912$2,015$2,247$2,283
Gurabo Municipio$1,315$1,545$1,628$1,815$1,845
Hatillo Municipio$1,099$1,291$1,360$1,516$1,541
Hormigueros Municipio$1,009$1,185$1,249$1,393$1,415
Humacao Municipio$1,092$1,282$1,351$1,506$1,531
Isabela Municipio$1,063$1,249$1,316$1,467$1,491
Jayuya Municipio$920$1,080$1,138$1,269$1,289
Juana Díaz Municipio$1,096$1,288$1,357$1,513$1,537
Juncos Municipio$1,052$1,236$1,302$1,452$1,475
Lajas Municipio$941$1,105$1,164$1,298$1,319
Lares Municipio$941$1,106$1,165$1,299$1,320
Las Marías Municipio$887$1,042$1,098$1,224$1,244
Las Piedras Municipio$1,046$1,228$1,294$1,443$1,466
Loíza Municipio$1,058$1,243$1,310$1,461$1,484
Luquillo Municipio$1,071$1,258$1,326$1,478$1,502
Manatí Municipio$1,104$1,296$1,366$1,523$1,548
Maricao Municipio$840$986$1,039$1,158$1,177
Maunabo Municipio$898$1,055$1,112$1,240$1,260
Mayagüez Municipio$1,096$1,288$1,357$1,513$1,537
Moca Municipio$1,016$1,194$1,258$1,403$1,425
Morovis Municipio$1,012$1,189$1,253$1,397$1,420
Naguabo Municipio$936$1,100$1,159$1,292$1,313
Naranjito Municipio$998$1,172$1,235$1,377$1,399
Orocovis Municipio$1,061$1,246$1,313$1,464$1,488
Patillas Municipio$1,009$1,185$1,249$1,393$1,415
Peñuelas Municipio$1,016$1,193$1,257$1,402$1,424
Ponce Municipio$1,054$1,237$1,304$1,454$1,477
Quebradillas Municipio$1,054$1,238$1,305$1,455$1,479
Rincón Municipio$1,093$1,284$1,353$1,509$1,533
Río Grande Municipio$1,091$1,281$1,350$1,505$1,530
Sabana Grande Municipio$956$1,123$1,183$1,319$1,340
Salinas Municipio$1,010$1,186$1,250$1,394$1,416
San Germán Municipio$1,042$1,223$1,289$1,437$1,460
San Juan Municipio$1,344$1,578$1,663$1,854$1,884
San Lorenzo Municipio$1,171$1,375$1,449$1,616$1,642
San Sebastián Municipio$969$1,138$1,199$1,337$1,358
Santa Isabel Municipio$1,085$1,275$1,343$1,497$1,522
Toa Alta Municipio$1,336$1,569$1,653$1,843$1,873
Toa Baja Municipio$1,158$1,360$1,433$1,598$1,624
Trujillo Alto Municipio$1,311$1,540$1,623$1,810$1,839
Utuado Municipio$952$1,118$1,178$1,313$1,335
Vega Alta Municipio$1,222$1,435$1,512$1,686$1,713
Vega Baja Municipio$1,074$1,261$1,329$1,482$1,506
Vieques Municipio$1,105$1,298$1,368$1,525$1,550
Villalba Municipio$1,010$1,186$1,250$1,394$1,416
Yabucoa Municipio$960$1,127$1,188$1,325$1,346
Yauco Municipio$1,012$1,189$1,253$1,397$1,420

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Local standards: Housing and utilities
Page Last Reviewed or Updated: 29-Jun-2026