Why Puerto Rico?
Puerto Rico is unique: it's a U.S. territory where residents can legally enjoy 0% federal income tax on Puerto Rico-sourced income, 0% capital gains tax on assets acquired after establishing residency, and a 4% corporate tax rate under Act 60. For U.S. citizens, this is the only way to dramatically reduce taxes without renouncing citizenship.
Key Benefits
- 0% tax on capital gains for assets acquired post-move
- 4% corporate tax rate under Act 60 (Export Services)
- No need to renounce U.S. citizenship
- U.S. banking, legal system, and currency
- Beautiful Caribbean lifestyle
- Must establish bona fide residency (183-day presence test)
Act 60 Requirements
To qualify, individuals must become bona fide residents of Puerto Rico, purchase property within 2 years, and make annual charitable donations. The Jerz Group handles the full application process and compliance.