Puerto Rico Tax Residency
and Corporate Structuring

Puerto Rico Act 60 offers incredible tax incentives to residents. It combines the former Act 20 and Act 22, which offered a 4% corporate tax rate for qualifying companies and 0% tax on capital gains and dividends.

This makes Puerto Rico an attractive location for online entrepreneurs, traders, crypto investors, and high net worth individuals.

Why Puerto Rico?

Puerto Rico is a Caribbean island and US territory. Even though it is part of the United States and follows many of the same laws, it has an independent tax system.

To stimulate growth, Puerto Rico introduced generous tax incentives with Acts 20 and 22, and later combined them into Act 60.

Is Puerto Rico right for me?

Puerto Rico offers incredible tax savings for residents and qualifying local businesses, but it might not be the right fit for everyone.

We evaluate the tax savings of Puerto Rico vs another offshore jurisdiction, bringing our expertise in both areas. This offers a truly unique approach that many competitors do not have the knowledge to present.

Our Puerto Rico Tax and Structuring Services

With our clients we evaluate their tax situation, travel/residency plans, business structure and overall goals. Based on that, we advise them on the best location and business structure for their situation.

We analyze how they would qualify for Act 60, the cost benefit analysis of doing so, and how this would be incorporated in their overall financial big picture.

Puerto Rico Act 60 Incentives Code

4% corporate tax rate

Available to companies that provide services outside of Puerto Rico

0% capital gain tax

Available to bona fide residents of Puerto Rico for gains realized after establishing residency, purchasing a home, and making a mandatory annual donation

0% qualified dividend tax

On compensation from a Puerto Rico company, besides reasonable salary taxed at regular rates