Act 27. Film Industry Incentives for Puerto Rico (2026 guide)
A Puerto Rico production incentive decree giving eligible film, TV, and media projects a 40% transferable tax credit on resident spend and a 4% corporate tax rate on Puerto Rico-source film income. Every number below comes from the route itself: the income bar, the documents, the fees, the clock. Check yourself against the real requirements before you commit to Puerto Rico, so the consulate is a formality instead of a surprise.
The Act 27. Film Industry Incentives, in numbers
What Puerto Rico actually asks of you on this route. If a fact is not confirmed in the Nomad knowledge graph, it is not shown here.
- Renewable
- Yes
- Renewable up to
- 15 years total
- Family can come
- Yes
- Remote work for a foreign employer
- Allowed
- Tax treatment
- 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.
The 5 documents your application stands on
Applications rarely fail on eligibility. They fail on one missing paper, discovered at the appointment. Gather these before you book anything and the filing week goes quiet.
- Act 60 Grant Decree Application Film
- Project Production Plan
- Budget Below Above Line
- PR Entity Formation Documents
- Final Spend Audit Report
How this route fits your move
A visa is not a decision on its own. It sets your move date, the documents you chase first, and in some cases where your taxes land. The facts above tell you whether the Act 27. Film Industry Incentives clears your situation on paper. What they cannot tell you is the order: which document to start first because it expires, when to book the appointment, what has to be apostilled before it crosses a border.
That sequencing is where moves stall. If this route fits, work backward from your target date. If the income bar or the document list rules it out, compare the other Puerto Rico routes below before you rule out the country, because most destinations have more than one way in.
Other ways into Puerto Rico
- Act 185. Private Equity and Venture Capital Fund
- Act 273. International Financial Entity (IFE)
- Act 399. International Insurer
- Act 60 Chapter 3: Export Services (formerly Act 20)
- Act 60 Chapter 2: Individual Investor (formerly Act 22)
- Act 60 Chapter 2. Resident Investor for Crypto Holders
- Bona Fide Residence Status (IRC 937)
- Move to Puerto Rico Without Act 60
- Standard Federal Tax Treatment (IRC 933 Exclusion)
The Act 27. Film Industry Incentives, answered
- How long does the Act 27. Film Industry Incentives last?
- The initial grant runs 15 years. It is renewable for up to 15 years in total.
- Can my family come with me on the Act 27. Film Industry Incentives?
- Yes, this route allows dependents.
- What does the Act 27. Film Industry Incentives cost?
- The application fee is $2,500. All in, expect about $20,000 once supporting documents and filings are counted.
Turn the Act 27. Film Industry Incentives into a dated plan.
Start a plan and this route becomes dated tasks: each document sequenced backward from your move date, alongside the taxes, the logistics, and everything else Puerto Rico will ask of you. About 90 seconds to a real plan.
Free to start. No card required for the plan preview.
Not immigration, tax, or legal advice. Always confirm requirements with the official source before you file.