Instructor Tax Information

Understand exactly how Brain Boost handles taxes by region — and calculate your take-home pay for any session.

💰 Earnings Calculator

Client pays (incl. service fee)—
Brain Boost platform fee (20%)—
Stripe processing fee (paid by client)—
Hacienda withholding (10%)—
✅ You receive—

🇵🇷
Puerto Rico
Governed by Puerto Rico Treasury Department (Hacienda)
RuleIndividual Instructor
Withholding rate10% of your earnings (instructor share)
Who remits to Hacienda?Brain Boost remits on your behalf
Annual tax form480.6B — issued by Jan 31 each year
Your responsibilityFile annual PR income tax return. The 10% withheld is a credit toward your tax liability.
Does 10% cover all my taxes?Not necessarily. It is a withholding credit. You may owe more or receive a refund depending on your total income.
⚠️ The 10% Hacienda withholding is required by Puerto Rico law (Section 1062.03 of the PR Internal Revenue Code). Brain Boost is legally obligated to withhold and remit this amount for individual instructors. This is not a Brain Boost fee — it goes directly to the PR Treasury.
RuleBusiness / LLC Instructor
Withholding rate0% — exempt with valid SC 2918 certificate
Required documentSC 2918 Exemption Certificate from Hacienda
Your responsibilityFile business tax returns with Hacienda. Brain Boost will not withhold taxes.
Annual reporting480.6B still issued for your records
✅ If you are a registered business entity in Puerto Rico with a valid SC 2918 exemption certificate, Brain Boost will not withhold taxes from your earnings. Upload your certificate in your instructor dashboard settings.
🇺🇸
United States Mainland
Governed by the IRS (Internal Revenue Service)
RuleDetails
Withholding rate0% — Brain Boost does not withhold federal or state income tax
Required documentW-9 form (must be on file before first payout)
1099-NEC formIssued by Jan 31 if you earn over $600 in a calendar year
Self-employment taxYou are responsible for quarterly estimated tax payments to the IRS (typically 15.3% SE tax + income tax)
State taxesVaries by state. You are responsible for your state tax filings.
ℹ️ As a US mainland instructor, Brain Boost recommends setting aside 25–30% of your earnings for federal and state taxes. Consider working with a tax professional for quarterly estimated payments.
🌎
Latin America
Tax rules vary by country of residence
RuleDetails
Withholding rate0% — Brain Boost does not withhold local taxes
Your responsibilityYou are responsible for reporting and paying taxes in your country of residence
VAT / IVAVaries by country. Consult a local tax professional.
CurrencyAll payouts in USD via Stripe
ℹ️ Latin American tax laws vary significantly by country. Brain Boost strongly recommends consulting a local accountant to understand your tax obligations for income received from foreign platforms.

Questions about your taxes?

Brain Boost provides tax information as a courtesy. For personalized tax advice, please consult a qualified tax professional in your region.

Contact Support