Act 60 Tax Resident Incentives
Puerto Rico's Act 60 offers a 4% corporate/business rate. Following 2026 legislation, new individual-investor (Chapter 2) applicants pay 4% on capital gains and dividends, while decree holders who qualified earlier are grandfathered at 0%. The programme runs to 2055. Open to US citizens who become bona fide PR residents; IRS scrutiny is intense.
How popular is this programme?
Based on Google search demand (US). Updated periodically.
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Key Details
Stay Requirements
Act 60 requires passing the bona-fide PR residency test - presence test centered on 183 days/yr in Puerto Rico
high confidenceHighlights
- 4% flat corporate/business tax rate
- New individual-investor applicants: 4% on capital gains & dividends (0% grandfathered)
- Must reside in Puerto Rico for 183 days
- Attractive for US citizens
- Fast processing time of 4 months
The catch
- You have to actually live there. At least 183 days a year in-country — this becomes your main home, not a paper residency.
- Stays temporary. There's no built-in path to permanent residence — you'd need another route to settle for good.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Changes in US tax laws could impact the attractiveness of this program.
Tax Notes
Puerto Rico has a flat 4% corporate tax rate with no capital gains tax.
Sources
Figures are AI-assisted and can change. Confirm every detail on the official source before you act on it.