Act 60 Resident Individual Investor decree (Decreto de Inversionista Residente (Ley 60-2019))
Änderungen oder Verfügbarkeit prüfen — 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 (Steuerlicher Sonderstatus). 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 | Steuerlicher Sonderstatus |
|---|---|
| Investition | — |
| Gebühren (Familie) | CHF 4'000 + CHF 4'000 / Jahr |
| Einkommen / Jahr | — |
| Vermögen | — |
| Mindestaufenthalt | 183 |
| Niederlassung | — |
| Einbürgerung | — |
| Arbeit | yes |
| Berechtigt | US citizens or foreigners already holding US immigration status (green card/visa) |
| Steuern | 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. |
| Stand | 2026-10 |
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.