Act 60 Tax Calculator
Compare US federal taxes vs. Puerto Rico's Act 60 incentives for investors and export service businesses.
On assets acquired after becoming a resident
For eligible export service businesses
On dividends from PR sources
Annual Income
"Reasonable salary" required for Act 60
Effective Tax Rate: 0.0%
Act 60 Requirements
- 183+ days physical presence in PR annually
- Purchase primary residence within 2 years
- $10,000 annual charitable contribution
- $5,000 annual report filing fee
Understanding Puerto Rico Act 60
Puerto Rico Act 60 (previously Acts 20/22) offers significant tax incentives for individuals and businesses that relocate to the island. For qualifying investors, capital gains on assets acquired after becoming a bona fide resident are taxed at 0%. Export service companies enjoy a fixed 4% corporate tax rate.
Is Act 60 Right for You?
The incentives are most valuable for those with significant capital gains, dividend income, or export service businesses. However, you must commit to genuine residency in Puerto Rico, including purchasing a home and spending the majority of your time on the island.