Act 60 Resident Individual Investor decree (Decreto de Inversionista Residente (Ley 60-2019))
changing — Act 38-2026 (Mar 2026): applications from 1 Jan 2027 → 4% rate + 6-yr non-residence lookback; programme extended to 2055.
Act 60 Resident Individual Investor decree is a residence route in Puerto Rico (Zvláštní daňový status). Tax decree, not a residence permit — US status needed first. Become bona fide PR resident (183 days, tax home, closer connection), buy PR home within 2 yrs, US$10k/yr donation to PR nonprofits, ~US$5k application and US$5k annual report fees (approx.).
Special tax regimes for new residents →Requirements at a glance
You must spend about 183 days a year in the country to keep it. Spouse and children can usually be included.
How holders are taxed
0% PR tax on interest/dividends/gains to 2035 if applied by 31 Dec 2026; 4% to 2055 after. Non-PR income (e.g. foreign dividends) US-taxed.
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Kategorie | Zvláštní daňový status |
|---|---|
| Investice | — |
| Poplatky (rodina) | CHF 4'000 + CHF 4'000 / rok |
| Příjem / rok | — |
| Majetek | — |
| Min. pobyt | 183 |
| TP | — |
| Občanství | — |
| Práce | yes |
| Způsobilost | US citizens or foreigners already holding US immigration status (green card/visa) |
| Daň | 0% PR tax on interest/dividends/gains to 2035 if applied by 31 Dec 2026; 4% to 2055 after. Non-PR income (e.g. foreign dividends) US-taxed. |
| Stav k | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.