Act 60 Export Services decree (Decreto de Servicios de Exportación (Ley 60-2019))

Act 60 Export Services decree is a residence route in Puerto Rico (Statuto fiscale speciale). Tax decree for a PR entity providing services to clients outside PR (consulting, IT, management, trading etc.); genuine PR operations; ≥1 full-time PR-resident employee if revenue >US$3m. Owner still needs US citizenship/green card/visa to live in PR.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Puerto Rico

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

Residence certificate: Hacienda certificate; IRS Form 8898 on becoming bona fide resident

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Puerto Rico on the interactive map →apri nella banca dati → →Pagina ufficiale ↗

Special tax regimes for new residents →

Requirements at a glance

You must spend about 183 days a year in the country to keep it.

How holders are taxed

4% PR corporate tax on export-services income; distributions 0% PR tax; PR-source income excluded from US tax for bona fide residents (IRC §933).

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.

Categoria	Statuto fiscale speciale
Investimento	—
Tasse (famiglia)	—
Reddito / anno	—
Patrimonio	—
Soggiorno min.	183
Residenza perm.	—
Cittadinanza	—
Lavoro	ownBusiness
Ammessi	Businesses run by persons with US immigration status
Imposte	4% PR corporate tax on export-services income; distributions 0% PR tax; PR-source income excluded from US tax for bona fide residents (IRC §933).
Stato al	2026-10

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apri nella banca dati →

Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.