Act 60

A NEW ERA OF FINANCIAL OPPORTUNITY IN PUERTO RICO

For high-net-worth individuals and businesses, Puerto Rico offers an unparalleled combination of U.S. stability and extraordinary tax benefits. As a U.S. territory, Puerto Rico provides:

• No passport requirements for travel to/from the mainland.

• Full protection under U.S. laws and currency (USD).

• Fiscal autonomy, enabling uniquely favorable tax policies like Act 60—designed to attract investors and entrepreneurs.

ACT 60: KEY INCENTIVES FOR GROWTH

1. Export Services & Global Business (Chapter 3)

Puerto Rico invites service-based businesses to operate with remarkable tax efficiency, including:

• 4% corporate tax rate (vs. 21% U.S. federal rate) for eligible export services like consulting, fintech, R&D, and corporate headquarters.

• 0% tax on dividends from qualifying operations—retain more profits.

• Property tax exemptions for eligible commercial investments.

2. Individual Investors & Wealth Preservation (Chapter 2)

New residents (since 2012) enjoy:

• 0% federal and local taxes on post-relocation passive income (dividends, interest, capital gains).

• 5-year property tax exemption on primary residences.

• No U.S. exit tax—unlike mainland expatriation rules.

3. Beyond Act 60: Industry-Specific Advantages

Additional incentives exist for sectors like:

• Manufacturing (low-rate tax decrees).

• Tourism & hospitality (tax credits for development).

• Creative industries (film, music, and arts subsidies).

WHY NOW?

With rising demand for tax-optimized lifestyles, Puerto Rico merges financial advantages with tropical luxury.
From San Juan’s vibrant Condado district to tranquil coastal estates, the island offers U.S.-backed security without sacrificing fiscal opportunity.