Act 60 gives you 0% tax on capital gains and 4% on business income — legally, as a US citizen, without giving up your passport. You keep 96¢ of every dollar and wake up to turquoise water. File before December 31, 2026 and lock 0% for life.
Act 60 is a Puerto Rico law (passed 2019, extended through 2055) that lets US citizens move their tax home to the island. You keep your passport, Medicare, and Social Security — you just stop paying federal and state income tax. Instead you pay one of the two rates below, depending on how your income is earned. Both are contractually locked for 15 years, renewable for another 15.
For individual investors under Chapter 2. Move to PR before you sell your crypto, equities, or business — post-move appreciation is tax-free. After 10 years of residency, all gains become PR-source, no matter when you acquired them.
For export service businesses under Chapter 3 — consulting, SaaS, tech, professional services. Run your company from PR, serve US and global clients, pay 4% instead of 37% federal. Flat. No state tax on top.
To claim either rate you must establish bona fide residency: 183+ days per year on the island, a PR tax home, and closer connections to PR than to any US state. Plus a property purchase within two years. Business trips to the mainland are fine — keep your boarding passes.
The filing date — not the approval date — is what locks your rate. File before December 31, 2026 and 0% capital gains is grandfathered for life. After that, new applicants get 4%. See the four-step process →
The most common question we hear isn't “can I really pay 4%?” — it's “is this place for real?” It is. Puerto Rico operates under US federal law, uses the US dollar, and its banks sit inside the US banking system with FDIC-insured deposits. Your contracts are enforced in US courts.
The island is a 45-minute flight from Miami — shorter than most commutes — with direct flights to New York, Atlanta, Dallas, and other US hubs. No passport, no customs, no currency risk. The mainland is close enough to keep doing business there weekly.
Billions in federal infrastructure investment are rebuilding the grid, roads, and ports, and more than 4,000 active decrees — held by individuals who did their diligence — are already in force under the program.
Skeptical that a “tax haven” can host serious business? The island is home to major industrial and service operations — Lufthansa, Bacardi, HP, and Medtronic all run significant operations here — alongside the Big Three accounting firms. It exports roughly $24 billion in goods a year. This is a working economy with deep manufacturing and professional-services roots, not a brass-plate jurisdiction.
That combination — US legal protections, dollar banking, direct US connectivity, and a real economy — is what separates this move from offshore arrangements that trade tax savings for legal uncertainty. You keep what the mainland gives up: full constitutional protections. You drop what it charges: the 37% rate.
Federal law applies and is enforced — FBI, FDA, FAA, and the full US legal system protect persons and property on the island.
The US dollar is the currency; local banks operate in the Second Federal Reserve District with FDIC-insured deposits.
Nonstops connect San Juan to Miami, New York, Atlanta, Dallas, and other hubs — no passport required for US citizens.
Thousands of individuals already hold binding decrees under a program contractually extended through 2055, alongside billions in federal infrastructure investment.
As a U.S. jurisdiction with a competitive tax framework and a highly skilled workforce, Puerto Rico is strengthening its ability to attract capital, entrepreneurs, and businesses looking to invest and grow for the long term.
Act 60 combines Chapter 2 for individual investors — 0% on capital gains, dividends, and interest — and Chapter 3 for export service businesses — 4% corporate tax on consulting, tech, and professional income.
You keep your US passport, Medicare, and Social Security. You move your tax home to Puerto Rico. The program is contractually guaranteed through 2055 with 15-year decree terms, renewable for another 15.
Crypto traders sitting on unrealized gains: move before you sell. Post-move appreciation is tax-free. After 10 years of residency, all gains become PR-source.
Tech entrepreneurs: run your SaaS, agency, or consulting from PR. Serve US clients. Pay 4% instead of 37%.
Remote workers: if you can work from anywhere, why pay California or New York rates? Move your tax home.
Free 30-minute session. We analyze your income, business structure, and goals. You leave knowing exactly what you'd save.
Entity formation, EIN, DEDC filing, document preparation. We coordinate with licensed attorneys and CPAs throughout.
Property search for your Chapter 2 decree residence — the law requires purchasing a Puerto Rico home within two years — plus town shortlists matched to your profile, banking setup, utilities, DMV, and schools. We make the move itself seamless.
Annual report filing, residency tracking, compliance monitoring. Your decree stays protected for the full term.
Connected to PR-based attorneys who specialize in Act 60 applications, entity structuring, and regulatory compliance.
Certified accountants with deep Act 60 expertise handle tax planning, compliance, and audit readiness.
This isn't a place you endure for a tax break. It's a place you move to for the life — the tax code is what makes leaving your old state rational. Here's what weekdays look like when your money stays yours.
Cobblestone streets, pastel colonial facades, El Morro at the point. Dinners in centuries-old courtyards, galleries and cafés within the walls — a UNESCO old town ten minutes from modern Condado.
Flamenco Beach ranks among the best in the world — white sand, glassy aqua water, a short ferry or flight from Fajardo. And that's one of 270+ beaches on the island.
World-class courses designed by Golden Bear and Tom Kite, 20 minutes from the decree-holder hub of Dorado. Tee off in January. Every month is season.
Your boat, kept wet year-round, 20 minutes from the Spanish Virgin Islands. Weekends on the cays — clear water, empty beaches, no passport required.
The only tropical rainforest in the US system, plus cloud-forest peaks and waterfalls an hour from San Juan. 80° at the coast, 65° in the mist.
Caribbean surf capital. Winter swells, warm water, no wetsuit. Run your business from a porch in Rincón and surf dawn patrol before your first call.
Consistent trade winds and warm shallow flats minutes from Condado. One of the Caribbean's best kite scenes — ride before work, land by nine.
Healthy reefs, wall dives, and bioluminescent bays. Some of the best diving in US waters — and it's all a short boat ride from your front door.
Old San Juan after dark: string lights over blue cobblestones, rooftop bars, live salsa spilling onto the street. La Placita in Santurce turns a market square into a street party every weekend.
Your Chapter 2 decree requires purchasing a residential property on the island within two years. We treat that as a strategy decision, not a chore — the right town shapes your residency record, your family's daily life, and your asset base. We advise on where and how to buy; we sell no listings.
The established decree-holder hub. Gated communities, golf courses, international school families, and the island's densest concentration of relocated executives. The default choice when you want the mainland-style suburb with a beach.
Walkable waterfront living in the capital's hotel district and 500-year-old walled city. Condos steps from restaurants, offices, and the airport connector. For decree holders who want urban density and a lock-and-leave second home in one.
The "Pearl of the South" — colonial core, cultural institutions, and meaningfully larger properties at lower prices than the north coast. A quiet-value choice for buyers who don't need the metro commute.
The surf town. Sunset beaches, a tight-knit expat community, and a slower weekly rhythm. Popular with remote operators and founders who run their 4% business from a porch facing the ocean.
Marina living and the ferry gateway to Culebra and Vieques. Boaters and water-first families land here; mornings on the water, weekends on the cays. The practical pick when the boat matters as much as the house.
In Puerto Rico the notary is a licensed attorney who drafts and certifies the deed — the process is simpler than the mainland's attorney/title/escrow split, but it concentrates trust in one professional. We help you choose a good one.
A thorough title search confirms the property is clear of liens, unpaid taxes, and legal disputes before you commit. Your notary and a title company carry this jointly.
Budget notary fees, title insurance, stamp duties, and registration — typically 2–5% of the purchase price, alongside standard property taxes.
Puerto Rico banks and some mainland lenders finance island property at 70–80% loan-to-value. Local lenders tend to move smoother than mainland banks that don't lend outside the 50 states.
We are advisors, not brokers. We position the purchase, introduce specialists, and keep it inside your decree timeline — we do not sell listings or take referral fees.
File before this date and you're grandfathered at 0% for life. After that, new applicants get 4%. Still good. But 0% is gone. The filing date is what matters — not the approval date.
Add-on: Concierge Relocation — $2,995 — Real estate, banking, utilities, DMV
No. Puerto Rico is a US territory. Same passport. Same Medicare. Same Social Security. You change your tax jurisdiction, not your citizenship.
Yes. Act 60 is Puerto Rico law, passed 2019, extended through 2055. Works under IRC Section 933. The IRS and Congress are fully aware. It's intentional economic policy.
Act 60 explicitly covers cryptocurrency. Post-move gains: 0%. After 10 years of residency, all crypto gains become PR-source regardless of when you acquired them.
Your decree is a binding contract. Cannot be revoked unilaterally. Existing holders keep benefits for the full 15-30 year term even if Act 60 were repealed.
183+ days per year. Bona fide residency. Business trips and family visits to the mainland are fine. Keep your boarding passes.
Our fee: $4,995. Government: ~$5K application + $5K/yr. Legal/CPA: $5-15K. Donations: $10K/yr. Property required within 2 years. Most clients save more in month one than the entire setup.
We are a Puerto Rico advisory practice built around one program: Act 60. That focus is deliberate. The decree is a 15-year contractual relationship with the Puerto Rican government, and getting it right — entity, residency, property, annual compliance — is all we do. We don't sell listings, investments, or packaged services. We design your move, coordinate the filing, and connect you to the island's established network of licensed attorneys and CPAs for the legal and accounting work. Our engagements start with a 30-minute conversation about your numbers. If Act 60 isn't right for you, we will tell you.
30 minutes. No pressure. Just numbers.
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