A Puerto Rico law that lets US citizens legally reduce income tax to 4% and capital gains to 0%. Same passport. Same dollars. Different tax code. Apply before December 31, 2026 and lock 0% for life.
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.
Real estate connections, banking setup, utilities, DMV. We make the physical move 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.
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.
30 minutes. No pressure. Just numbers.
Book Free Strategy Callinfo@decreeadvisors.com