🇵🇷 ACT 60 - EXPORT SERVICES (CHAPTER 3)
Puerto Rico — Special Tax Regime
Status
Active
Effective From
Jan 1, 2012
📋 DETAILS
Summary
Formerly Act 20. Provides a 4% fixed income tax rate for qualifying export service businesses relocated to Puerto Rico.
Eligibility
Service businesses that export services to clients outside Puerto Rico. Must establish bona fide presence in PR.
Benefits
4% corporate income tax on export service income. 100% exemption on dividends. 50-100% exemption on municipal taxes.
Requirements
Must have physical office in PR. Must employ local workers. Business volume requirements determine exact rate (2% for <= USD 3M for first 5 years).
Limitations
Services must be rendered to clients outside PR. IRS scrutiny on income sourcing. Cannot be a business already operating in PR.
Income Types Covered
Export service income: consulting, technology, financial services, creative services, and other qualifying services performed in PR for external clients.
Duration Details
15-year decree term, renewable.
💰 FINANCIAL
Flat Rate
4.0%
Duration
15 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
33.0%
Corporate Tax
37.5%
SUT/IVU
11.5%
Capital Gains
15.0%
Treaty Count
--
📋 OTHER REGIMES IN PUERTO RICO
| Name | Type | Rate |
|---|---|---|
| Act 60 - Individual Investor (Chapter 2) | Exemption | 0.0% |
📚 SOURCE
Puerto Rico Advantage / Hacienda
View source →
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