Puerto Rico Tax Benefits

    Puerto Rico Act 60, formerly known as Act 20 and 22, offer outstanding tax incentives to bonafide residents (over 183 days), such as a flat 4% corporate tax rate for qualifying companies and 0% tax on capital gains and dividends. This makes Puerto Rico an attractive location for digital nomads, online entrepreneurs, day traders, crypto investors and high net worth individuals.

Here’s a brief list of some of the tax benefits Puerto Rico offers:

  • Introductory 2% flat rate corporate tax for 2 years.
  • Afterwards, 4% flat rate corporate tax.
  • No Capital Gains Tax
  • No Distribution of Dividends Tax
  • No Personal Income Tax
  • No Property Tax
  • No Municipal Tax
  • No Estate Tax

Individual Resident Investors (IRIs) can benefit from a 0% capital gains.

In general, the services will be considered to have a connection with Puerto Rico if they are, among others, related to (i) commercial or for-profit activities that have been or will be carried out in Puerto Rico; or (ii) advice regarding the laws and regulations of Puerto Rico, as well as procedures and administrative orders of the Government of Puerto Rico and its agencies. The entity engaged in an export commerce activity must generate at least 80% of its gross income from exportation of services activity.

The Expat Expert can evaluate the tax savings of Puerto Rico in comparison to another offshore jurisdiction, bringing our expertise in both areas to offer a truly unique approach that many competitors do not possess the knowledge.

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