Puerto Rico

Tax credit apartments in San Juan, PR

HUD's database lists 41 properties in San Juan built or rehabbed with low-income housing tax credits: 4,688 apartments, 4,620 of them income-restricted. Rents in those units are capped while each property's affordability agreement runs, and you qualify by income; many properties still keep waiting lists.

Equal housing opportunity. Tax credit properties must follow the Fair Housing Act, which bars discrimination because of race, color, religion, sex, disability, familial status or national origin, and they may not refuse an applicant because the applicant holds a Housing Choice (Section 8) voucher (IRC 42(h)(6)(B)(iv)). Properties HUD lists as senior housing may limit who lives there by age only as the Fair Housing Act's housing-for-older-persons exemption allows. To report housing discrimination, call HUD at 1-800-669-9777.

LIHTC Atlas does not own, manage or rent these apartments and does not take applications. Contact each property's management for availability, rents and income rules. Listings come from HUD's database and may be out of date.

Alameda Tower III

San Juan, PR

135 2BR, 15 3BR

Apartments
150
Income-restricted
150
Placed in service
1989

Balseiro Elderly

Balseiro St. Corner With Anasc, San Juan, PR 00927

HUD lists it as senior housing · 74 1BR

Apartments
74
Income-restricted
74
Placed in service
2015

Brisas Del Mar

1118 Calle Piccioni, San Juan, PR 00907

56 2BR, 10 3BR

Apartments
66
Income-restricted
66
Placed in service
1991

Casa Rosa Housing I

1066 Ave Ponce De Leon, San Juan, PR 00925

97 1BR

Apartments
97
Income-restricted
97
Placed in service
1998

Casa Rosa Housing II

358 Calle San Agustin, San Juan, PR 00901

75 studio, 1 1BR, 2 2BR

Apartments
78
Income-restricted
78
Placed in service
2003

Ciudad Lumen

Blvd Martinez Nadal Train St-2, San Juan, PR 00920

HUD lists it as senior housing · 140 1BR

Apartments
140
Income-restricted
140
Placed in service
2018

De Diego Village

Del Pilar Corner Brumbaugh St - Rio Piedras Ward, San Juan, PR 00917

Apartments
94
Income-restricted
94
Placed in service
2023

Egida Enfermeria Practica Licenciada Pr

Mayaguez St & Francia St, San Juan, PR

HUD lists it as senior housing · 81 1BR

Apartments
81
Income-restricted
81
Placed in service
2005

Egida La Merced Elderly Rental Housing

370 Ave Domenech, San Juan, PR 00918

HUD lists it as senior housing · 86 studio, 2 2BR, 1 3BR

Apartments
89
Income-restricted
89
Placed in service
2000

Egida Metropolitana

De Diego Ave Corner Pr 21, San Juan, PR

HUD lists it as senior housing · 120 1BR

Apartments
120
Income-restricted
120
Placed in service
2012

Egida-asoc Miembros Policia Pr-guaynabo

Pr 1 Km 20, San Juan, PR

HUD lists it as senior housing · 117 1BR

Apartments
117
Income-restricted
117
Placed in service
2009

Jardines De Campo Rico Public Housing 1

State Rd 3, San Juan, PR

12 1BR, 28 2BR, 32 3BR, 8 4BR

Apartments
89
Income-restricted
89
Placed in service
2009

Jardines De Cupey Public Housing

Res Monte Park, San Juan, PR 00924

12 1BR, 71 2BR, 105 3BR, 30 4BR

Apartments
218
Income-restricted
218
Placed in service
2010

La Egida Del Perpetuo Socorro

3 Calle Amapola, San Juan, PR 00927

HUD lists it as senior housing · 66 1BR

Apartments
66
Income-restricted
66
Placed in service
2009

La Inmaculada Elderly Center

1715 Ave Ponce De Leon, San Juan, PR 00909

HUD lists it as senior housing · 120 1BR

Apartments
120
Income-restricted
120
Placed in service
2005

Las Camelias

419 Calle Vinyater, San Juan, PR 00924

166 3BR

Apartments
166
Income-restricted
166
Placed in service
1990

Las Dalias Public Housing

Turin St, San Juan, PR

8 2BR, 80 3BR, 16 4BR

Apartments
104
Income-restricted
104
Placed in service
2009

Las Gladiolas

Quisqueya + Chile Sts / Hato Rey Centro Ward, San Juan, PR 00917

Apartments
140
Income-restricted
111
Placed in service
2019

Los Angeles Housing

475 Calle Trinidad Orellana, San Juan, PR 00923

HUD lists it as senior housing · 124 1BR

Apartments
124
Income-restricted
124
Placed in service
1994

Metropolis Apts

419 Ave Ponce De Leon, San Juan, PR

HUD lists it as senior housing · 13 1BR, 65 2BR, 104 3BR, 3 4BR

Apartments
185
Income-restricted
185
Placed in service
2014

Ocean Park Tower

Cond Ocean Park Tower, San Juan, PR 00911

HUD lists it as senior housing · 200 1BR

Apartments
200
Income-restricted
200
Placed in service
2000

Parque De San Juan

851 Blvd Sagrado Corazon, San Juan, PR 00909

24 2BR, 32 3BR

Apartments
56
Income-restricted
56
Placed in service
2003

Plaza Gran Victoria

1312 Ponce De Leon Avenue, San Juan, PR 00920

HUD lists it as senior housing · 98 1BR

Apartments
98
Income-restricted
98
Placed in service
2015

Ponce De Leon

1507 Ave Ponce De Leon, San Juan, PR 00909

118 1BR, 35 2BR

Apartments
153
Income-restricted
153
Placed in service
1991

Puerta De Tierra

Fernandez Juncos Ave + San Andres St / Puerta De Tierra, San Juan, PR 00917

Apartments
174
Income-restricted
135
Placed in service
2019

Puerta Del Mar

1214 Ave Magdalena, San Juan, PR 00907

56 2BR, 10 3BR

Apartments
66
Income-restricted
66
Placed in service
1992

Puerto Rico Historic Zone

1663 Ave Ponce De Leon, San Juan, PR 00909

9 studio, 39 1BR, 18 2BR, 1 3BR

Apartments
67
Income-restricted
67
Placed in service
1991

Sabana Village

856 Calle Juan Pena Reyes, San Juan, PR

40 studio, 40 1BR, 40 2BR, 35 3BR, 5 4BR

Apartments
160
Income-restricted
160
Placed in service
2000

San Cristobal Apartments

413 Luna St Corner Norzagaray, San Juan, PR 00892

12 1BR, 38 2BR

Apartments
50
Income-restricted
50
Placed in service
2017

San Cristobal Apts (San Juan)

450 Calle Norzagaray, San Juan, PR 00901

40 1BR, 7 2BR, 6 3BR

Apartments
53
Income-restricted
53
Placed in service
1999

San Fernando Public Housing 1

Cond De Diego, San Juan, PR 00924

34 1BR, 56 2BR, 82 3BR, 42 4BR

Apartments
214
Income-restricted
214
Placed in service
2010

San Sebastian Apts

Tanca 50, San Juan, PR

9 1BR, 9 2BR, 7 3BR

Apartments
25
Income-restricted
25
Placed in service
1999

Santa Juanita Apts

38 Calle Un, San Juan, PR 00915

45 2BR

Apartments
45
Income-restricted
45
Placed in service
1990

Santa Rita Apts

112 Ave Universidad, San Juan, PR 00925

14 1BR, 42 2BR, 70 3BR

Apartments
126
Income-restricted
126
Placed in service
2011

Sunrise Elderly Apts

198 Los Mirtos St, San Juan, PR

HUD lists it as senior housing · 42 1BR

Apartments
42
Income-restricted
42
Placed in service
2005

The Golden Residences @ The Village

570 Ponce De Leon Avenue, San Juan, PR 00918

HUD lists it as senior housing · 140 1BR

Apartments
140
Income-restricted
140
Placed in service
2018

The Golden Residences Floral Park

The Golden Residences, San Juan, PR

HUD lists it as senior housing · 160 1BR

Apartments
160
Income-restricted
160
Placed in service
2013

Urbana I & II Elderly Apts

A24 Calle Francisco Sein, San Juan, PR 00917

HUD lists it as senior housing · 73 1BR

Apartments
73
Income-restricted
73
Placed in service
2011

Viewpoint At Domenech

550 Munoz Rivera& 108 Domench, San Juan, PR 00918

HUD lists it as senior housing · 120 1BR

Apartments
120
Income-restricted
120
Placed in service
2015

Villa De Fajardo

Villas De Fajardo, San Juan, PR

10 1BR, 28 2BR, 71 3BR, 27 4BR

Apartments
136
Income-restricted
136
Placed in service
2000

Villa Espana Public Housing 1

Las Lomas Development, San Juan, PR

79 1BR, 71 2BR, 54 3BR, 8 4BR

Apartments
212
Income-restricted
212
Placed in service
2010

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). Properties a state agency has flagged as no longer monitored are left out; properties placed in service after 2024 are not in HUD's database yet.

How tax credit apartments work

Each income-restricted unit has a maximum rent set from the area's income limits: gross rent, including a utility allowance for tenant-paid utilities, can't go above 30% of the income limit for the unit's size. The rent doesn't change with your own income, so a household near the bottom of the range pays the same rent as one near the top. That's different from public housing or a voucher, where you pay a share of what you earn.

To qualify, your household's income has to be at or under the limit the unit is set at, usually 50% or 60% of the area median, and up to 80% in some buildings. Management checks income, and assets, when you apply. A household made up entirely of full-time students generally can't qualify, with exceptions in IRC 42(i)(3)(D) such as single parents and married students filing jointly. More on qualifying.

You can apply with a Housing Choice voucher, and the property can't turn you down because you have one.