diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..a7183bfdd8c 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Puerto Rico income tax.
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml
index 7b6c50380e4..97502c4d79d 100644
--- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml
@@ -16,3 +16,5 @@ values:
     - pr_low_income_credit
     - pr_compensatory_low_income_credit
     - pr_earned_income_credit
+    - refundable_american_opportunity_credit
+    - pr_refundable_ctc
diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py b/policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py
new file mode 100644
index 00000000000..3b188636f58
--- /dev/null
+++ b/policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py
@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class pr_income_tax(Variable):
+    value_type = float
+    unit = USD
+    entity = TaxUnit
+    label = "Puerto Rico income tax"
+    definition_period = YEAR
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+    defined_for = StateCode.PR
+
+    adds = ["pr_regular_tax_before_credits"]
+    subtracts = ["pr_refundable_credits"]
diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py b/policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py
new file mode 100644
index 00000000000..c7e0f7e13d9
--- /dev/null
+++ b/policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py
@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_regular_tax_before_credits(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico regular tax before credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19"