Its a bit convoluted so here is a link that explains it pretty well, http://taxsummaries.pwc.com/ID/Puerto-Rico-Individual-Taxes-on-personal-income
The other part of the picture is that residents of Puerto Rico don't pay federal income tax. From what I have read, if you go there to work you are not a resident and will also pay federal income tax as well as all other withholding taxes on top of the Puerto Rico income tax which is up to 33%. When you add all this together, you better be making some HUGE money so you can come away with some good money. When you calculate in the quality of life you will have there, or rather the total lack there of, I havn't seen an add offering payment sufficient to get me to go as yet.
