Moving to Puerto Rico: taxes, residence and life
How to become tax resident in Puerto Rico: personal, dividend and corporate tax, 3 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Puerto Rico the top income tax rate is 33%, dividends are taxed at up to 0% and companies pay 37.5% corporate tax. Newcomers may use a special regime (0%): Act 60 decree: 4% business tax; 0% on dividends/gains for decrees filed by end-2026, 4% for new decrees from 2027 (Act 38-2026).
How to move and become tax resident
To become tax resident in Puerto Rico you need at least 183 days a year (Bona fide residence: 183 days in PR (or ≤90 days in US / other presence tests) + PR tax home + closer connection). The typical route is US immigration status required (EB-5/E-2) + Act 60 resident-investor decree: Need US green card/visa first; Act 60: US$10k/yr to PR charity, buy home within 2 yrs, US$5k fee; apply by 31 Dec 2026 for 0% There are 2 open residence programmes in Puerto Rico — see the list below.
Living there
San Juan has a tropical monsoon climate with winter highs around 28.6 °C and summer highs around 31.7 °C.
Key facts
| Top income tax | 33% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 37.5% |
| Special regime for newcomers | 0% — Act 60 decree: 4% business tax; 0% on dividends/gains for decrees filed by end-2026, 4% for new decrees from 2027 (Act 38-2026). |
| Résidence fiscale | après 183 jours — Bona fide residence: 183 days in PR (or ≤90 days in US / other presence tests) + PR tax home + closer connection |
| Voie de résidence typique | US immigration status required (EB-5/E-2) + Act 60 resident-investor decree — Need US green card/visa first; Act 60: US$10k/yr to PR charity, buy home within 2 yrs, US$5k fee; apply by 31 Dec 2026 for 0% |
| Type de climat | tropical monsoon · 28.6° / 31.7° (San Juan) |
Residence programmes in Puerto Rico
Active programmes
- Act 60 Export Services decree — specialTax · 2026-10
Not changed by Act 38-2026 (only resident-investor rules changed).
- US immigration routes in Puerto Rico (EB-5, E-2, L-1, family) — Investissement CHF 640'000 · 2026-10
Changes or availability under review
- Act 60 Resident Individual Investor decree — specialTax · 2026-10
Act 38-2026 (Mar 2026): applications from 1 Jan 2027 → 4% rate + 6-yr non-residence lookback; programme extended to 2055.
Plan your residence route
Frequently asked questions
How many days do I need to spend in Puerto Rico to become tax resident?
après 183 jours. Bona fide residence: 183 days in PR (or ≤90 days in US / other presence tests) + PR tax home + closer connection Act 60 investors: 0% on PR-source dividends/interest and post-move gains; non-US persons face US alien rules
How much tax will I pay in Puerto Rico?
In Puerto Rico the top income tax rate is 33%, dividends are taxed at up to 0% and companies pay 37.5% corporate tax.
Which residence programmes does Puerto Rico offer?
Act 60 Export Services decree; US immigration routes in Puerto Rico (EB-5, E-2, L-1, family) (CHF 640'000); Act 60 Resident Individual Investor decree
What is the usual way to move to Puerto Rico?
US immigration status required (EB-5/E-2) + Act 60 resident-investor decree. Need US green card/visa first; Act 60: US$10k/yr to PR charity, buy home within 2 yrs, US$5k fee; apply by 31 Dec 2026 for 0%
Compare with nearby countries
Argentina · Belize · Bolivia · Brazil · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador
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