Puerto Rico Act 60 Residency

Puerto Rico Act 60 Residency

Puerto Rico's Act 60 (formerly Acts 20 & 22) offers U.S. citizens an extraordinary opportunity: legally pay 0% on capital gains and only 4% corporate tax on export services — all while remaining a U.S. citizen with access to U.S. banking and legal systems.

What's Included

• Act 60 Individual Investor decree application
• Act 60 Export Services decree application (if applicable)
• Bona fide residency planning & compliance
• Property purchase guidance (required within 2 years)
• Charitable donation setup (annual requirement)
• 183-day presence test planning
• Full tax structure consultation

Tax Benefits Under Act 60

• 0% capital gains tax on assets acquired after establishing PR residency
• 4% corporate tax on qualifying export service businesses
• 0% tax on dividends from Act 60 companies
• No federal income tax on PR-sourced income

Requirements

To qualify, you must become a bona fide resident of Puerto Rico (183-day presence test), purchase real property within 2 years, make a $10,000 annual charitable donation, and file a Puerto Rico tax return. The Jerz Group manages the entire process from decree application through ongoing compliance.

Who This Is For

• U.S. citizens with significant investment income or capital gains
• Online business owners who can serve clients remotely
• Crypto investors looking to minimize capital gains exposure
• Entrepreneurs who want tax efficiency without leaving U.S. jurisdiction