Act60
Act 60 IRS Audits: What Enforcement Actually Looks Like
IRS audits of Act 60 are real: ~100 investigations, 1,800 audited by Puerto Rico, fines since Jan 2026. What triggers them and how clean decrees survive.
Act60
Cost of Living in Puerto Rico (2026): The Real Monthly Numbers
Puerto Rico costs 8-12% less than the mainland: $2-3K/month single, $4.5-6.8K family of four. Rent is the win; electricity and groceries are the catch.
Act60
Puerto Rico Tax Benefits for US Citizens: The 2026 Guide
US citizens in Puerto Rico can pay 0% federal tax on island income under IRC 933, plus 0-4% locally with an Act 60 decree. Every benefit, explained.
Act60
Puerto Rico Taxes: The Rates Residents Actually Pay (2026)
Puerto Rico runs its own tax system: income tax up to 33%, an 11.5% sales tax, 15% capital gains — and no federal tax on island income.
Act60
Do Puerto Ricans Pay US Taxes? Yes, No, and Why It Matters
Puerto Rico residents pay federal payroll taxes but generally no federal income tax on island-source income under IRC §933. Here's how it works.
Act60
Act 60's 0% vs. 4%: Which Rate Actually Wins Long-Term?
Act 60's 0% rate runs through 2035; the new 4% rate runs through 2055. Filing by December 31, 2026 gets you both options. Here's the honest math.
Act60
Act 60 Residency Requirements: The Bona Fide Residency Checklist (183 Days, Tax Home, Closer Connection)
Learn Act 60 bona fide residency rules—183-day test, tax home, closer connection, and key documents to qualify in Puerto Rico.
