🇵🇷
Act 60 Tax Resident Incentives
Puerto Rico (US)Tax Regimemedium confidence
4% flat corporate rate, 0% capital gains, 0% dividends/interest for qualifying residents US citizens only. Must genuinely become bona fide PR resident. IRS scrutiny is intense.
Investment
Become bona fide Puerto Rico resident (183 days+) + mod…
Processing
4 months
Min stay
183 days/year
Tax rate
4% flat corporate rate, 0% capital gains, 0% dividends/…%
How popular is this programme?
Searches/mo
—
Interest
Niche
Trend
—
Demand score5/100
Based on Google search demand (US). Updated periodically.
Interested in Act 60 Tax Resident Incentives?
Take our 2-minute quiz to check if you qualify and find similar programmes.
Stay updated on this programme
Get notified when Act 60 Tax Resident Incentives changes — pricing, requirements, or closures.
Key Details
Leads to PRYes
Dual citizenship—
Remote workYes
Healthcare included—
Crypto accepted—
Same-sex recognised—
RenewableYes
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 tax rate
- 0% on capital gains and dividends
- Must reside in Puerto Rico for 183 days
- Attractive for US citizens
- Fast processing time of 4 months
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.
Last verified: 4/15/2026Updated: 6/10/2026Confidence: medium