Puerto Rico Disabled Veteran Benefits
Estimate your property-tax savings → · How to file the exemption, step by step →
Military-Friendliness Index
Strong See every state · How this is scored
| Category | Level | Source |
|---|---|---|
| Property tax relief | StrongFull ($0) exemption, but gated to 100%/P&T. | Source |
| State income tax on military pay | Top TierMilitary retirement/disability pay is fully exempt from state income tax. | Source |
| Education benefits | Top TierTuition benefit exists and is transferable to dependents. | Source |
| Employment / hiring preference | ModeratePuerto Rico has a government hiring-preference mandate with an enhanced scoring bonus for disabled veterans. A claimed 2025 expansion to private employers with mandatory job-opening notifications could not be verified. | Source |
| Vehicle & recreation | StrongDV plate + park-pass sub-scores averaged (4 / 1). | Source |
| Veterans homes & health access | ModeratePuerto Rico has a single confirmed state veterans home; an additional low-income health program could not be verified. | Source |
If you are a disabled veteran living in Puerto Rico, or thinking about moving here, this page puts every territory-level benefit tied to your VA (U.S. Department of Veterans Affairs) disability rating in one place: the municipal property tax exemptions, income tax breaks, vehicle and license-plate perks, parks and recreation, education for you and your family, the Commonwealth veterans home and health care, government hiring preference, and more. Almost every benefit below flows from a single Puerto Rico law — the Bill of Rights of the 21st-Century Puerto Rican Veteran, passed in 2007 and amended since — and the official law and agency page for each one is linked at the end of its section so you can check it yourself. Where a figure or a rule is unsettled, I tell you to confirm it rather than guess.
Plain-language promise: I keep the how-to steps here so you can act. The only thing I route out is filing or increasing a VA claim, because that is free claims work best handled by an accredited Veterans Service Officer (VSO), never a paid company. In Puerto Rico your state-level front door is the Oficina del Procurador del Veterano (OPV, the Office of the Veterans Advocate). Note: a 2024 law (Ley 105-2024) expanded who counts as a “veteran” under these benefits to explicitly include U.S. Space Force members, alongside the Army, Navy, Air Force, Marine Corps, Coast Guard, NOAA Corps, and Public Health Service Commissioned Corps.
New — military retirement pay is now completely exempt from Puerto Rico income tax. A 2024 law (signed August 29, 2024) gives veterans and retired members of the U.S. Armed Forces who are Puerto Rico residents a complete exemption from Puerto Rico income tax on their military pension income. This is in effect now: the law says the exemption may be claimed on the tax return for tax year 2025 and forward. You show your DD Form 214 or your 1099-R as proof. Confirm the current filing mechanics with the Puerto Rico Treasury (Departamento de Hacienda).Sources the 2024 law · PR Treasury
In this section
Property tax exemption
What it is: Puerto Rico’s property tax is a municipal tax administered by CRIM (Centro de Recaudación de Ingresos Municipales, the Municipal Revenue Collection Center) — not by the Treasury and not by your town directly. The veteran exemptions apply only to your principal residence (the home and the lot it sits on, up to 1,000 square meters in an urban zone or one cuerda in a rural zone). None are automatic — you file with CRIM.
There are three separate routes. Read all three — one of them is a full (100%) exemption:
- Route 1 — every veteran (any rating), and surviving spouses. A permanent exemption on the first $5,000 of the assessed (tax) value of a home a veteran (or surviving spouse) built or bought in good faith as a principal residence. This is in addition to any other exemption Puerto Rico gives taxpayers. Once approved it is retroactive up to 3 years. This route was never itself temporarily elevated (the general, non-veteran homestead exemption was raised to $150,000 for FY2009-10 through 2011-12 — a different, non-veteran-specific program).
- Route 2 — service-connected disability of 50% or more (partial, stacks on Route 1). A veteran the VA compensates for a disability of 50% or greater gets an exemption on the first $50,000 of assessed value, on top of the $5,000 above. You claim it at the time you pay; it must be claimed annually unless the VA has certified your disability as permanent (then you file once). It ends if your rating drops below 50% or the home stops being your residence. This $50,000 was temporarily raised to $500,000 for fiscal years 2009-10, 2010-11, and 2011-12 (three years only) and has since reverted to $50,000.
- Route 3 — the FULL (100%) exemption for a “disabled or impaired veteran” (veterano incapacitado o impedido). The law totally exempts from property tax any house built, acquired, or remodeled by a disabled/impaired veteran (plus the lot, up to 1,000 m² urban / one cuerda rural), as long as it is the residence of the veteran or their immediate family. It ties this full exemption to the federal specially-adapted-housing framework. The exemption is recoverable if you rebuild or buy another home and move in.
⚠ Route 3 is the one to ask CRIM about directly
The full-exemption rule keys on being a “disabled or impaired veteran” (incapacitado o impedido) whose home was built, bought, or remodeled by them — it does not state a numeric percentage the way the $50,000 route (50% or more) does, and it points to the federal specially-adapted-housing standard. In plain terms: a 100% rating, a permanent-and-total (P&T) determination, or a VA specially adapted housing / adaptive-housing grant are the profiles most likely to qualify for the full exemption — but CRIM makes that call. Do not assume you are shut out and do not assume you qualify. Bring your VA paperwork to CRIM and ask specifically whether you qualify for the total (100%) exemption or the $50,000 partial.
Surviving spouse and children: every exemption and privilege in this law continues after the veteran’s death for the surviving spouse until he or she remarries, for minor children until they reach adulthood, and for adult children who are disabled until that incapacity ends.
- Gather your DD Form 214 (discharge) and your VA disability rating letter (for Routes 2 and 3, one that shows your percentage and whether it is permanent).
- Contact CRIM through its taxpayer portal or your regional CRIM office. Ask which of the three routes you qualify for and file the veteran exemption request, AS-38 (Solicitud de Exoneración). The filing deadline depends on the route, per CRIM's own AS-38 instructions: Route 1 (the $5,000 base exemption) is due no later than January 1 of the year following when you acquired or built the home; Route 2 (the $50,000, 50%+-disability exemption) is claimed annually when you pay your tax bill (once only if the VA has certified your disability as permanent); Route 3 (the full exemption) is due on or before January 31 preceding the fiscal year it applies to. Confirm the exact current deadline for your route with CRIM.
- Clear any CRIM balance first — CRIM generally requires an existing debt to be paid or put on a payment plan before it processes the exemption.
- Ask CRIM to apply the exemption retroactively (up to 3 years) if you qualified in prior years.
- Confirm it posted by checking your next CRIM bill for the exemption line, and re-file the 50%+ partial each year unless the VA has certified your disability as permanent.
Sources Ley 203-2007, Art. 4.C (as amended) · CRIM Form AS-38 (Solicitud de Exoneración) · CRIM portal (file here) · CRIM FAQ
Income tax
What it is: Puerto Rico has its own territorial income tax (bona fide residents generally file with the Puerto Rico Treasury, not the IRS, on most income). Puerto Rico does not tax your VA disability compensation, fully exempts military retirement pay, and gives veterans an extra personal exemption.
- VA disability compensation is not taxable. VA service-connected disability benefits are excluded from income at the federal level, and Puerto Rico does not tax them either. They should never appear as taxable income on your return.
- Military retirement / pension pay is 100% exempt from Puerto Rico income tax for veterans and retired members of the U.S. Armed Forces who are Puerto Rico residents, under the 2024 law described above — claimable on the tax year 2025 return and forward. Keep your DD Form 214 and 1099-R as documentation.
- Additional personal exemption for veterans: an extra $1,500 personal exemption for every veteran; if a married couple files jointly and both spouses are veterans, the additional exemption is $3,000. (This exemption applies to income other than the now-exempt military pension.)
- Confirm your VA disability compensation is not listed as income on your Puerto Rico return.
- If you receive military retirement pay, claim the complete exemption on your 2025 (or later) Hacienda return and keep your DD-214 / 1099-R on hand.
- Claim the additional veteran personal exemption ($1,500, or $3,000 if both spouses are veterans filing jointly).
- Verify the current-year forms and lines with the Puerto Rico Treasury, since form layouts change and the pension exemption is newly implemented.
Sources the 2024 law · the 2007 law · PR Treasury
Vehicles, plates & licenses
What it is: vehicle benefits run through DTOP (Departamento de Transportación y Obras Públicas, the Department of Transportation and Public Works) and its CESCO (Centro de Servicios al Conductor, Driver Services Center) offices. The benefit you get depends on your situation — there are four different tiers.
- Every veteran — 50% off the annual marbete (registration sticker): a 50% discount on the annual registration fee for one vehicle registered in the veteran’s name.
- Every veteran — special veteran license plate (tablilla de veterano): the first plate is issued at no cost; each additional plate requires a small internal-revenue stamp of $10 (per DTOP's own application form). Apply on the official form DTOP-DIS-058, Solicitud de Tablilla Especial para Veteranos (PDF).
- Impaired veterans with a VA-provided or VA-adapted vehicle: exempt from the vehicle excise tax and from license (registration) fees on a vehicle provided for personal use by or with VA help (replacements also qualify, generally after 4 years of ownership). DTOP issues a removable disabled-veteran parking placard. If eligible, keep your VA vehicle-adaptation award — VA Form 21-4502 (Automobile/Adaptive Equipment Grant).
- Veterans rated 100% disabled by the VA: pay no vehicle license (marbete) fees on a vehicle they own and no driver’s-license fees.
- Veterans age 60 or older (even with no service-connected disability): exempt from fees for license transfers, ex-parte transfers, the related DTOP inspections, license and title applications, and driver’s-license renewals.
- For the veteran plate, complete DTOP-DIS-058 and take it, your current vehicle license, and a photo ID to a CESCO office. Confirm at the counter that the first plate is free.
- Ask CESCO to apply your 50% marbete discount (or, if you are rated 100%, the full fee waiver on marbete and driver’s license).
- If you received a VA vehicle-adaptation grant, bring your VA Form 21-4502 and ask for the excise-tax and registration-fee exemption plus the removable parking placard.
- If you are 60 or older, ask CESCO to waive the transfer, inspection, application, and renewal fees noted above.
Sources CESCO / DTOP · CESCO forms
Recreation: parks, hunting & fishing
What it is: a discount at Puerto Rico’s national/state parks and recreation areas. Hunting and fishing licenses run through a separate agency.
- 10% discount at National Parks facilities: veterans, their spouses, and their minor and/or disabled children get a 10% discount on the individual admission fee at facilities of the Compañía de Parques Nacionales — balnearios (public beaches), zoos, aquariums, vacation centers, campgrounds, and other recreational areas. The benefit is transferable to the surviving spouse and minor/disabled children when the veteran dies. The law sets a 10% discount and does not, on its face, set a larger free-admission benefit at a specific disability rating — ask the OPV or the parks company if a broader benefit exists before relying on one.
- Hunting & fishing licenses: sport-hunting and fishing licenses are issued by DRNA (Departamento de Recursos Naturales y Ambientales, the Department of Natural and Environmental Resources). This research did not find an official DRNA source confirming a veteran-specific fee waiver or discount, so I am not stating one. If you hunt or fish, confirm directly with DRNA whether any veteran or disabled-veteran benefit exists.
- For the parks discount, bring proof of veteran status (your DD Form 214 or veteran-designated ID) when you buy admission, and ask for the 10% veteran rate for yourself and eligible family.
- For hunting or fishing, contact DRNA’s wildlife-permits office and ask whether any veteran fee reduction applies before you pay.
Sources DRNA wildlife-permits office
Education for you & your family
What it is: free or reduced tuition at the University of Puerto Rico (UPR) and other public postsecondary institutions — one benefit for you as the veteran, and a separate one for your spouse, children, and dependents.
- You (the veteran) — free tuition: a veteran who has exhausted, or lacks, federal education benefits (for example, the GI Bill is used up or you never qualified) is entitled to free tuition (matrícula gratuita) at UPR and all its units, and at other named public postsecondary institutions — Ley 110-2024 confirms this also covers the Conservatorio de Música de Puerto Rico, the Instituto Tecnológico de Puerto Rico (all campuses), the Escuela de Artes Plásticas y Diseño, the Escuela de Troquelaría y Herramentaje (ETH), the Colegio Universitario de San Juan, and the Colegio Universitario de Justicia Criminal — plus priority for aid and scholarships. To claim it you show proof of service, a photo ID, and an original VA certification stating you have exhausted (or are about to exhaust) your federal education benefits — the institution cannot demand more.
- Your family — 50% tuition discount: a veteran’s spouse, children, and dependents get a 50% discount on tuition, fees, books, and required materials at UPR and other public postsecondary institutions, and priority admission. It applies at the undergraduate, technical-professional, and graduate/professional levels.
- In-state tuition rates (GI Bill users): UPR and public institutions charge resident tuition rates to eligible GI Bill (Montgomery / Post-9/11) users and their transferees, and Fry Scholarship survivors, consistent with federal law.
- Gold Star families: children, widows/widowers, and dependents of service members killed in action or whose death was service-connected are covered by these public-institution tuition rights.
- Ask OPV about scholarships: the same law also created a Veterans’ Education Trust (Fideicomiso de Educación de Veteranos y Veteranas). Ask the OPV about current scholarships for veterans’ children (for example, a scholarship named for the 65th Infantry) before relying on any specific one.
- Decide which benefit fits: free tuition for you (if your federal education benefits are exhausted or unavailable), or the 50% discount for your spouse/child/dependent.
- For your own free tuition, get the VA certification showing your federal education benefits are exhausted or about to be, plus your DD Form 214 and a photo ID.
- Take these to the admissions/financial-aid office at UPR or your public institution and ask them to apply the veteran tuition benefit.
- Ask the OPV about additional scholarships and the Veterans’ Education Trust.
Sources University of Puerto Rico · OPV · Ley 110-2024
State Veterans’ Home & long-term care
What it is: Puerto Rico operates a Commonwealth veterans home, La Casa del Veterano, under the OPV, and the federal VA runs the island’s hospitals and clinics. Territory law also requires free medical care for low-income veterans and dependents.
- La Casa del Veterano (Juana Díaz): located at Carretera 592, Km 5.6, Bo. Amuelas, Juana Díaz, PR 00795; phone (787) 837-6574. It has roughly 120 nursing-home beds and 120 domiciliary beds (about 240 total) and provides 24-hour nursing, medical, social-work, and rehabilitation services, meals, and laundry. Who can be admitted: honorably discharged veterans, a veteran’s spouse, a veteran’s widow/widower, and Gold Star Parents; residents must be U.S. citizens, have a clean criminal-background certificate, and have income to cover the monthly payment. Confirm current costs and openings with the home directly.
- Rental-subsidy for Casa del Veterano residents: under Ley 313-2000 as amended by Ley 146-2024, the Procurador del Veterano can grant an eligible resident a monthly rental subsidy — described in the law's own 2024 findings as up to $600/month for domiciliary care and up to $800/month for nursing care. These are maximums set by regulation and scaled to the veteran's monthly income, not a flat statutory entitlement, so confirm the current cap with the home directly.
- Free medical care for low-income veterans: territory law requires the Commonwealth and municipalities, through their health facilities, to provide medical care, treatment, hospitalization, and prescribed medications at no cost — based on your economic situation under federal Medicaid criteria — to veterans and their spouses and children (children up to adulthood, or 25 if students, and with no age limit if the child is disabled). Confirm the current program and income limits with the OPV or the Departamento de Salud.
- VA health care: the federal VA Caribbean Healthcare System runs a full VA Medical Center in San Juan plus community-based outpatient clinics across the island.
- For La Casa del Veterano, call (787) 837-6574, confirm you meet the admission rules, and ask for the application and the cost given your income.
- Have your DD Form 214 and VA rating letter ready to submit.
- For low-income medical care, ask the OPV which Commonwealth/municipal program applies and what income proof you need.
- To enroll in VA health care, start with the VA Caribbean Healthcare System.
Sources OPV — La Casa del Veterano · Ley 146-2024 · VA Caribbean Healthcare System
Government hiring & civil service
What it is: Puerto Rico gives veterans a hiring/promotion preference and extra exam points, and (as amended in 2025) extends the preference obligation to private employers.
- Hiring and promotion preference: the Commonwealth government, its agencies and public corporations, municipalities, and private employers operating in Puerto Rico must give preference to a veteran — when academic, technical, and experience qualifications are equal — in appointment or promotion, across regular, transitory, permanent, temporary, full-time, and part-time jobs. A 2025 amendment added the coverage of private employers.
- Exam points: a veteran who takes a required job test or exam and reaches the passing score has the right to have 10 points, or 10% of the score — whichever is greater — added to that score for hiring, rehiring, or promotion.
- Reinstatement & job notice: a veteran/reservist called to active duty has the right to be reinstated to the same or an equivalent job if requested within 180 days of an honorable discharge, and public and private employers must send competitive job openings to the OPV.
- Retirement service credit: a veteran entering Commonwealth government service can buy retirement credit for active-duty military time (peacetime capped at 5 years), and agencies cover employer retirement contributions during an activation (up to 5 years). VA disability compensation does not bar these benefits.
- When you apply for a government job or exam, claim veteran status and request your preference and the 10-point / 10% exam credit, with your DD Form 214 and VA rating letter ready.
- If you were called to active duty from a job, request reinstatement within 180 days of discharge.
- If you join Commonwealth government service, ask the retirement system about buying military service credit.
- If an employer denies a preference you are owed, you can raise it with the OPV, which enforces these rights.
Sources OPV · Ley 26-2025 (private-employer coverage)
Other: burial, certificates, war surplus
What it is: several smaller but real benefits — free burial, fee-free government certificates, a tax exemption on war-surplus property, and priority service.
- Burial: Puerto Rico municipalities that run public cemeteries must provide, free of charge, a funeral service and a grave/niche to a deceased veteran who resided in the municipality and qualifies for VA burial benefits. The Commonwealth also operates the Atlantic Garden Veterans Cemetery in Aguadilla (Carr. 110 Km 6.6, Bo. Montaña), a state veterans cemetery reachable at (787) 221-6858 — contact OPV or the cemetery directly for eligibility and current space availability. Separately, the federal VA operates national cemeteries on the island: Puerto Rico National Cemetery (Bayamón), which VA's own page states has no new gravesites available (only a family member can still be added to an already-occupied gravesite there), and its replacement, Morovis National Cemetery, which is open for new (first) interments. Eligible veterans and certain family members receive a grave, opening/closing, and a government headstone or marker at no cost. Confirm current status and eligibility with the VA National Cemetery Administration.
- Fee-free government certificates: Puerto Rico and municipal offices (courts, registries, bureaus) must issue, free of charge, certificates a veteran, spouse, surviving spouse, or minor children need for official use — including criminal-record certificates, tax-filing and tax-debt certificates, vital-records (demographic registry) certificates, and university transcripts (transcripts free for children up to age 25). For birth/marriage certificates from the Registro Demográfico, this is generally one free copy per year; additional copies cost $10.00.
- War-surplus property: war-surplus material a veteran buys for personal use is exempt from all taxes and excise as long as its total value is no more than $5,000.
- Priority service & parking: government offices and many private businesses must give veterans an express/priority line and reserved parking, and a VA Aid & Attendance / Housebound special monthly pension is not counted as income when determining eligibility for income-based public assistance.
- Eviction protection: a 2026 law (Ley 31-2026) added veteran-specific protections to an eviction proceeding. If you are a veteran facing eviction, the court must notify the OPV, which must orient/assist you and report back to the court within a non-extendable 30 days on your eligibility for VA benefits (pensions, compensation, or housing vouchers) and the status of any pending VA application. Execution of the eviction is also extended to 20 non-extendable days from notice of the final judgment when a veteran is involved.
- Veteran-owned business certification: a 2026 law (Ley 132-2026) formally recognizes the federal VA as the authority for veteran/service-disabled-veteran status and the federal SBA as the certifying body for Veteran-Owned and Service-Disabled-Veteran-Owned small businesses in Puerto Rico, for state contracting-preference purposes.
- Housing-preference disclosure requirement: a 2026 law (Ley 145-2026) requires every Commonwealth agency and municipal notice about the distribution, sale, donation, rental, or subsidized housing of government property to state, in the notice itself, that a veteran (and their widow/widower) has a preference under equal conditions. This is a disclosure/transparency requirement aimed at making sure agencies actually tell you about the preference — it does not itself create a new benefit beyond the existing veteran housing preference.
- Records help: the OPV assists veterans in obtaining the military records and documents needed to support benefit claims.
- For a municipal burial benefit, the family contacts the municipality where the veteran resided; for a VA national cemetery, start with the VA cemetery directory.
- When any Puerto Rico or municipal office charges for a certificate you need, cite your veteran status and ask for the fee waiver.
- For records assistance or any denied benefit, contact the OPV.
Sources Puerto Rico National Cemetery · Morovis National Cemetery · VA cemetery directory · Ley 31-2026 (eviction protections) · Ley 132-2026 (veteran-business certification) · Ley 145-2026 (housing-preference disclosure)
Who to call
The Oficina del Procurador del Veterano (OPV, Office of the Veterans Advocate) is your single front door for the territory-level programs above and can direct you to a free accredited VSO for claims help.
- Main office: Edificio Mercantil Plaza, Piso 10, Oficina 1001, Hato Rey, PR 00918 · Phone: (787) 758-5760 · Fax: (787) 758-5788
- Property tax: CRIM (they administer the exemptions). Income tax: Departamento de Hacienda (PR Treasury). Vehicles/plates: CESCO / DTOP.
- Anything tied to your actual VA rating — filing a new claim, appealing, or seeking a higher percentage — goes to a free accredited VSO (finder linked in Sources), or ask the OPV. Never pay a private company for basic claims help.
- Territory-program questions (property tax, income tax, plates, parks, education, the veterans home, hiring) go to the specific office linked in that section, or start with the OPV.
Sources OPV · regional offices · contact page · CRIM · PR Treasury · CESCO / DTOP · VA San Juan Regional Benefit Office · find an accredited VSO
Frequently asked questions
Do disabled veterans get a property-tax break in Puerto Rico?
At a 100% (totally disabled) rating your primary home is completely exempt from municipal property tax (CRIM), on the home plus up to 1,000 square meters of urban land (or 1 cuerda rural). One honest hedge: Puerto Rico's law grants the total exemption to a 'disabled veteran' without naming a percentage, and CRIM makes the call - bring your VA paperwork and confirm the total exemption with CRIM before counting on the $0. Estimate your exact break with our property-tax calculator.
How do I claim the Puerto Rico disabled-veteran property-tax exemption?
Apply through your county tax assessor's office, and check your state department of veterans affairs for the exact form and filing deadline. Start with the official rule: Puerto Rico property-tax exemption.
