🇵🇷 ACT 60 - INDIVIDUAL INVESTOR (CHAPTER 2)
Puerto Rico — Special Tax Regime
Status
Active
Effective From
Jan 1, 2012
📋 DETAILS
Summary
Formerly Act 22. Provides 0% tax on qualifying capital gains, dividends, and interest for individual investors who become bona fide PR residents.
Eligibility
Individual investors who become bona fide residents of PR (183+ days, tax home, closer connection). Must not have been PR resident in prior 15 years.
Benefits
0% tax on capital gains from PR-source appreciation (4% for decrees after 2025). 0% on dividends and interest from PR sources. Exempt from US federal tax on PR-source income.
Requirements
Must purchase residential property in PR within 2 years. Must make annual USD 10,000 charitable donation to PR nonprofit. Must be bona fide resident (183+ days, closer connection).
Limitations
Applications after 2026-12-31 are subject to a 4% tax on dividends, interest, and certain capital gains; pre-deadline decrees preserve current treatment subject to decree terms.
Income Types Covered
Capital gains on securities, dividends, interest income. Must be earned after establishing PR residency.
Duration Details
15-year decree term.
💰 FINANCIAL
Flat Rate
0.0%
Duration
15 years
Prior Non-Residency Required
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 - Export Services (Chapter 3) | Flat rate | 4.0% |
📚 SOURCE
AAFAF Act 60 announcement
View source →
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