Act 60: Everything You Need to Know
Puerto Rico’s Act 60 is your golden ticket to keeping more of your wealth while enjoying a life of sunshine, luxury, and opportunity. Whether you’re an investor, entrepreneur, or remote professional, this program offers game-changing tax incentives—all while living in one of the world’s most beautiful destinations.
What is Act 60?
Act 60 is a set of tax incentives designed to attract high-net-worth individuals, investors, and business owners to Puerto Rico. It allows you to:
Pay 0% capital gains tax
on qualifying investments
Reduce corporate taxes to just 4%
for eligibile businesses
Pay 0% tax on dividends and interest income
when approved
Benefits of Act 60
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100% Tax Exemption on Dividends
No Puerto Rico income tax on dividends from any source. U.S. tax exemption applies only to Puerto Rico-sourced dividends, while U.S. and foreign dividends remain subject to U.S. taxation.
100% Tax Exemption on Interest Income
No Puerto Rico income tax on interest from all sources. U.S. tax exemption applies only to Puerto Rico-sourced interest, while U.S. and foreign interest remain taxable under U.S. law.
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100% Tax Exemption on Capital Gains
No Puerto Rico income tax on post-residency gains. Pre-move gains are taxed at 10% if sold in 10 years or 5% after. U.S. tax applies at 20% within 10 years and 0% after.
Who Qualifies for Act 60
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Residency Requirement
Must qualify as a "Resident Individual Investor" under Act 60 and maintain bona fide Puerto Rico residency status
Annual Compliance Report
Must submit an annual report to the Puerto Rico government and pay a required filing fee of $5,000 each year
Primary Residence Requirement
Must buy a home in Puerto Rico within two years and use it as a primary residence for the full duration of the decree.
Annual Charitable Contribution
Must donate $10K yearly to Puerto Rico nonprofits, with half going to child poverty eradication and half to a charity of choice
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Secure your Act 60 benefits today
Tax incentives won’t last forever—start your relocation process now.
Our legal experts handle everything from paperwork to compliance so you can maximize your savings with peace of mind.
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All you need to know
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