🇵🇷 Puerto Rico

Moving to Puerto Rico
(2026 Guide)

US territory perks, Caribbean lifestyle, Act 60 tax benefits.

Visa

Act 185. Private Equity and Venture Capital Fund

Income req

Varies

Duration

15 years, renewable

Tax

0% PR tax on capital gains and interest derived from qualifying portfolio investments b...

TL;DR

The Act 185. Private Equity and Venture Capital Fund gets you 15 years in Puerto Rico, renewable. Filing to approval runs about 20 weeks. 0% PR tax on capital gains and interest derived from qualifying portfolio investments b.... No visa needed, Beach, Tax-favored.

What it's like

No visa neededBeachTax-favoredSpanish + English

US to Puerto Rico: the money facts

Treaty coverage, double-tax exposure, and what setup actually costs, so you know the financial shape of the move before you commit.

Double-tax risk

Low

Setup cost

$5,000 to $75,000

How you can legally move to Puerto Rico

10 visa routes, live from the Nomad knowledge graph.

Act 185. Private Equity and Venture Capital Fund

15 years~20 wks processing$5,000 fee$75,000 all-inRenewableRemote work okFamily ok

Tax: 0% PR tax on capital gains and interest derived from qualifying portfolio investments by registered Private Equity Funds and Venture Capital Funds. 5% PR corporate tax on management fee income (vs 4% in some interpretations). Carried interest taxed as long-term capital gain. Decree term 15 years.

Documents: OCIF PEF VCF Registration, Act 60 Grant Decree Application, Fund Formation Documents, LP Agreement, Investment Policy Statement, Minimum Committed Capital Certification

Official source

Act 27. Film Industry Incentives

15 years~12 wks processing$2,500 fee$20,000 all-inRenewableRemote work okFamily ok

Tax: 40% transferable tax credit on payments to PR-resident vendors and crew. 20% transferable tax credit on payments to non-resident above-the-line talent (subject to caps). 4% PR corporate income tax on PR-source film income for project entities holding a decree.

Documents: Act 60 Grant Decree Application Film, Project Production Plan, Budget Below Above Line, PR Entity Formation Documents, Final Spend Audit Report

Official source

Act 273. International Financial Entity (IFE)

15 years~36 wks processing$5,000 fee$250,000 all-inRenewableRemote work okFamily ok

Tax: 4% PR corporate income tax on net IFE income. 6% PR tax on dividends distributed to non-PR residents (or 0% for PR-resident bona fide shareholders). 100% exemption on municipal license taxes. 100% exemption on personal property taxes. Decree term 15 years, renewable 15 more.

Documents: OCIF IFE License Application, Act 60 Grant Decree Application, PR Entity Formation Documents, Minimum Capital Certification, Background Checks Officers Directors, Business Plan IFE, +1 more

Official source

Act 399. International Insurer

15 years~36 wks processing$5,000 fee$500,000 all-inRenewableRemote work okFamily ok

Tax: 0% PR income tax on the first $1.2 million of net income for International Insurers and Reinsurers. 4% PR income tax on income above the $1.2M threshold. 100% PR tax exemption on premium tax. 100% exemption on municipal license tax. Dividends to PR-resident shareholders 0% PR tax.

Documents: OCS International Insurer License Application, Act 60 Grant Decree Application, Minimum Capital Surplus Certification, Business Plan Actuarial, Reinsurance Treaty Documents, Officer Director Background Checks

Official source

Act 60 Chapter 2: Individual Investor (formerly Act 22)

15 years~20 wks processing$5,005 fee$15,000 all-inRenewableRemote work okFamily ok

Tax: 0% Puerto Rico tax on PR-source interest, dividends, and capital gains accrued after becoming a bona fide PR resident, for the 15-year decree term, contingent on continuous bona fide residence under IRC 937.

Documents: Bona Fide Residence Certification, Act 60 Grant Decree Application, PR Annual Donation Receipt, PR Home Purchase Deed, Passport Or US ID, Sworn Statement Of Net Worth

Official source

Act 60 Chapter 2. Resident Investor for Crypto Holders

15 years~20 wks processing$5,005 fee$15,000 all-inRenewableRemote work okFamily ok

Tax: 0% PR tax on capital gains from cryptocurrency and digital assets accrued after becoming a bona fide PR resident, for the 15-year decree term. Pre-move appreciation remains taxable under standard IRC 865 sourcing rules.

Documents: Bona Fide Residence Certification, Act 60 Grant Decree Application, Crypto Wallet Address Disclosure, Pre Move Asset Valuation Memo, PR Home Purchase Deed, PR Annual Donation Receipt

Official source

Act 60 Chapter 3: Export Services (formerly Act 20)

15 years~20 wks processing$1,000 fee$10,000 all-inRenewableRemote work okFamily ok

Tax: 4% PR corporate income tax on eligible export-services income. 100% PR income-tax exemption on dividends distributed from the entity to PR-resident shareholders. 75% exemption from PR municipal and state property taxes for the entity. Decree term 15 years, renewable 15 more.

Documents: Act 60 Grant Decree Application, PR Entity Formation Documents, PR Office Lease Or Deed, PR Employer ID Number, Service Description Memo, Annual Compliance Report

Official source

Bona Fide Residence Status (IRC 937)

VariesRenewableRemote work okFamily ok

Tax: Foundational US federal tax status that unlocks the IRC 933 exclusion of PR-source income from US federal tax. Required prerequisite for all Act 60 individual incentive decrees and for the dividend exemption under entity-level decrees. Status must be maintained continuously.

Documents: IRS Form 8898, Travel Log PR Days, PR Address Proof, PR Driver License, PR Voter Registration, Closer Connection Evidence

Official source

Move to Puerto Rico Without Act 60

Varies$5,000 all-inRenewableRemote work okFamily ok

Tax: Bona fide PR residents under IRC 937 receive the IRC 933 federal exclusion on PR-source income but pay standard PR territorial income tax on that PR-source income at progressive rates up to about 33%. Non-PR-source income remains fully taxable by the US. No special incentive applies absent an Act 60 decree.

Documents: PR Address Proof, IRS Form 8898, PR Driver License

Official source

Standard Federal Tax Treatment (IRC 933 Exclusion)

VariesRenewableRemote work okFamily ok

Tax: Baseline federal tax treatment for bona fide PR residents under IRC 933. PR-source income excluded from US federal gross income. Non-PR-source income remains fully taxable by the US. No Act 60 decree required for this treatment, but bona fide residence under IRC 937 is required.

Documents: IRS Form 8898, Bona Fide Residence Certification, PR Address Proof

Official source

Health insurance

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