Umzug nach Puerto Rico: Steuern, Aufenthalt und Leben
So werden Sie in Puerto Rico steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 3 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Puerto Rico the top income tax rate is 33%, dividends are taxed at up to 0% and companies pay 37.5% corporate tax. Newcomers may use a special regime (0%): Act 60 decree: 4% business tax; 0% on dividends/gains for decrees filed by end-2026, 4% for new decrees from 2027 (Act 38-2026).
How to move and become tax resident
To become tax resident in Puerto Rico you need at least 183 days a year (Bona fide residence: 183 days in PR (or ≤90 days in US / other presence tests) + PR tax home + closer connection). The typical route is US immigration status required (EB-5/E-2) + Act 60 resident-investor decree: Need US green card/visa first; Act 60: US$10k/yr to PR charity, buy home within 2 yrs, US$5k fee; apply by 31 Dec 2026 for 0% There are 2 open residence programmes in Puerto Rico — see the list below.
Living there
San Juan has a tropical monsoon climate with winter highs around 28.6 °C and summer highs around 31.7 °C.
Key facts
| Höchste Einkommenssteuer | 33% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 37.5% |
| Sonderregime für Zuzüger | 0% — Act 60 decree: 4% business tax; 0% on dividends/gains for decrees filed by end-2026, 4% for new decrees from 2027 (Act 38-2026). |
| Steuerliche Ansässigkeit | nach 183 Tagen — Bona fide residence: 183 days in PR (or ≤90 days in US / other presence tests) + PR tax home + closer connection |
| Typischer Aufenthaltsweg | US immigration status required (EB-5/E-2) + Act 60 resident-investor decree — Need US green card/visa first; Act 60: US$10k/yr to PR charity, buy home within 2 yrs, US$5k fee; apply by 31 Dec 2026 for 0% |
| Klimatyp | tropical monsoon · 28.6° / 31.7° (San Juan) |
Aufenthaltsprogramme in Puerto Rico
Aktive Programme
- Act 60 Export Services decree — specialTax · 2026-10
Not changed by Act 38-2026 (only resident-investor rules changed).
- US immigration routes in Puerto Rico (EB-5, E-2, L-1, family) — Investition CHF 640'000 · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Act 60 Resident Individual Investor decree — specialTax · 2026-10
Act 38-2026 (Mar 2026): applications from 1 Jan 2027 → 4% rate + 6-yr non-residence lookback; programme extended to 2055.
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Puerto Rico to become tax resident?
nach 183 Tagen. Bona fide residence: 183 days in PR (or ≤90 days in US / other presence tests) + PR tax home + closer connection Act 60 investors: 0% on PR-source dividends/interest and post-move gains; non-US persons face US alien rules
How much tax will I pay in Puerto Rico?
In Puerto Rico the top income tax rate is 33%, dividends are taxed at up to 0% and companies pay 37.5% corporate tax.
Which residence programmes does Puerto Rico offer?
Act 60 Export Services decree; US immigration routes in Puerto Rico (EB-5, E-2, L-1, family) (CHF 640'000); Act 60 Resident Individual Investor decree
What is the usual way to move to Puerto Rico?
US immigration status required (EB-5/E-2) + Act 60 resident-investor decree. Need US green card/visa first; Act 60: US$10k/yr to PR charity, buy home within 2 yrs, US$5k fee; apply by 31 Dec 2026 for 0%
Compare with nearby countries
Argentina · Belize · Bolivia · Brazil · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.