Moving from Texas to Puerto Rico: Cost & Tax Comparison
Compare state income tax savings, HUD rent differentials, and household purchasing power adjustments when relocating from Texas to Puerto Rico.
Data updated · Sources: HUD FY 2027 Fair Market Rents, EPI 2026 Family Budget, 2026 tax tables · Methodology
What changes when you move from Texas to Puerto Rico
Texas has no state income tax on wages and Puerto Rico has graduated income tax rates up to 33%. On a $100,000 salary a single filer pays $0 in state income tax in Texas and $18,382 in Puerto Rico income tax in Puerto Rico. Because Puerto Rico-source wages of bona fide Puerto Rico residents are excluded from IRS federal income tax under IRC §933 (while FICA still applies), total income and payroll tax rises by $5,212 a year after the move. HUD's one-bedroom Fair Market Rent averages $1,035 a month across Texas's metro areas and $504 across Puerto Rico's (-51.3%). Pay differs too: the BLS median wage across all occupations, weighted by employment in each state's metros, is $49,204 in Texas and $28,678 in Puerto Rico. City and county income taxes, which some localities add, are not included in these state-level figures; the metro routes below include them.
Metropolitan Corridors Between Texas & Puerto Rico
Moving from Texas to Puerto Rico on a $100,000 salary: pay $5,212 more in total taxes per year; average one-bedroom rent is $504 vs $1,035 a month (HUD FMR).
Quick answers
For a single filer earning $100,000 with no local income tax, total income and FICA payroll taxes (accounting for the IRC §933 exclusion of Puerto Rico-source wages from IRS federal income tax) are $5,212 higher in Puerto Rico than in Texas (5.2 percentage points of gross pay). The average HUD one-bedroom Fair Market Rent across Puerto Rico's metros is $504 a month, versus $1,035 in Texas (-51.3%). Taxes and one-bedroom rent combined change by +$1,154 a year.
Texas: No State Income Tax, top rate 0%. Puerto Rico: Graduated Brackets, top rate 33%. FICA Social Security and Medicare apply in both jurisdictions, while Puerto Rico-source wages of bona fide Puerto Rico residents are excluded from IRS federal income tax under IRC §933 and taxed by Hacienda instead.