🇵🇷 Puerto Rico
PR / PRI #197
Nomad Score
57.0
Cities
17
Region
Latin America,
Hispanophone,
Remote Work Friendly Countries,
Coworking Hotspots,
Digital Nomad Islands,
North America,
Americas,
Caribbean
Currency
USD
🇵🇷 PUERTO RICO TAX PROFILE
Data year: 2026
Tax System
Worldwide
Puerto Rico bona fide residents are taxed on worldwide income by PR. US citizens in PR are exempt from US federal income tax on PR-source income. Act 60 provides significant incentives.
Puerto Rico bona fide residents are taxed on worldwide income by PR. US citizens in PR are exempt from US federal income tax on PR-source income. Act 60 provides significant incentives.
Top PIT Rate
33.0%
Corporate Tax Rate
37.5%
SUT/IVU
11.5%
Capital Gains Tax
15.0%
Act 60 individual investor decrees can exempt qualifying gains; applications/decrees after 2026-12-31 are subject to a 4% tax on dividends, interest, and certain capital gains.
Act 60 individual investor decrees can exempt qualifying gains; applications/decrees after 2026-12-31 are subject to a 4% tax on dividends, interest, and certain capital gains.
Social Security (Employee)
7.7%
Social Security (Employer)
7.7%
SS Cap (Annual)
USD 184,500
Dividend Withholding
15.0%
Interest Withholding
10.0%
Royalty Withholding
10.0%
Treaty Count
--
Crypto Rules
Nomad Tax Regime
📊 INCOME TAX BRACKETS
Corporate surtax
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| USD 0 | USD 75,000 | 5.0% | -- |
| USD 75,000 | USD 125,000 | 15.0% | -- |
| USD 125,000 | USD 175,000 | 16.0% | -- |
| USD 175,000 | USD 225,000 | 17.0% | -- |
| USD 225,000 | USD 275,000 | 18.0% | -- |
| USD 275,000 | and above | 19.0% | -- |
⭐ SPECIAL REGIMES (2)
| Name | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Act 60 - Export Services (Chapter 3)
Formerly Act 20. Provides a 4% fixed income tax rate for qualifying export servi... |
Flat rate | 4.0% | 15yr | Active |
|
Act 60 - Individual Investor (Chapter 2)
Formerly Act 22. Provides 0% tax on qualifying capital gains, dividends, and int... |
Exemption | 0.0% | 15yr | Active |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Must be bona fide resident: present 183+ days, tax home in PR, closer connection to PR than US. Strict IRS scrutiny applies.
Exit Tax
No
CFC Rules
No
Nomad Regime: Act 60 (Incentives Code) provides 0-4% corporate tax for export services and 0% capital gains for qualifying investors who establish bona fide residency.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 15
Extension Deadline
October 15
Auto Extension
Available
📚 SOURCES
- AAFAF Act 60 announcement (accessed May 3, 2026)
-
Departamento de Hacienda PR
(accessed Mar 23, 2026)
PR income tax rates and Act 60 -
Puerto Rico Advantage - Act 60
(accessed Mar 23, 2026)
Act 60 changes for 2025 - PwC Puerto Rico CIT (accessed May 3, 2026)
- SSA 2026 contribution base (accessed May 3, 2026)
🔗 RELATED
🧭 CONTINUE EXPLORING PUERTO RICO