Not a Latitax destination
Puerto Rico
Act 60 is useless in practice for a non-US person: living there needs US immigration status, and a green card makes you a US tax resident taxed on worldwide income, since the federal exclusion covers only Puerto Rico-source income; the US-UK treaty does not extend to the island.
Income tax, top rate
Secondary33%
Source: PwC Worldwide Tax Summaries - Puerto Rico · checked 2026-09-29Capital gains
Secondary15% (long-term)
Act 60 resident investors: 0% on post-move gains, dividends and interest for decrees applied for by 31 Dec 2026; 4% for applications from 2027 (Act 38-2026), with the programme extended to 2055.
Source: PwC Worldwide Tax Summaries - Puerto Rico · checked 2026-09-29Corporate
Secondary37.5% (4% under Act 60 export services)
Source: PwC Worldwide Tax Summaries - Puerto Rico · checked 2026-09-29Inheritance
SecondaryNone locally (US federal estate tax may apply)
Source: PwC Worldwide Tax Summaries - Puerto Rico · checked 2026-09-29VAT
Secondary11.5% sales and use tax
Source: PwC Worldwide Tax Summaries - Puerto Rico · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Puerto Ricosecondary · checked 2026-09-29
- s2Procopio - Puerto Rico extends Act 60 resident investor program (Act 38-2026)secondary · checked 2026-09-29