The aim of this study was to establish the relationship between Learning Styles (LS) and the level of Formal Thought Development (FTD) in fourth-year students of Regular Basic Education in the Tacna Region, 2022. From a methodological standpoint, this research adopts a descriptive correlational design. The sample consisted of 738 fourth-year secondary education students, randomly and repre-sentatively selected from the four Local Educational Management Units in the Tacna Region. Two instruments were administered: the CHAEA questionnaire by Honey and Alonso, comprising 80 items to identify LS, and the TOLT Test by To-bin and Capie, consisting of 10 items, to determine the FTD level in participants. The findings revealed a significant relationship between LS and FTD level in Regu-lar Basic Education students in the Tacna Region, 2022. Reflective, theoretical, and pragmatic learning styles showed significant relationships (bilateral signifi-cance of 0.003<0.05, 0.040<0.05, and 0.010<0.05, respectively) with FTD. Thus, effect sizes are around the medium level with high statistical power. Only the ac-tive learning style did not show a significant relationship (bilateral significance of 0.133 > 0.05). It is concluded that the active learning style is not related to the FTD level, whereas the reflective, theoretical, and pragmatic styles are.