Act 60 Export Services decree (Decreto de Servicios de Exportación (Ley 60-2019))
Act 60 Export Services decree is a residence route in Puerto Rico (特別税務ステータス). Tax decree for a PR entity providing services to clients outside PR (consulting, IT, management, trading etc.); genuine PR operations; ≥1 full-time PR-resident employee if revenue >US$3m. Owner still needs US citizenship/green card/visa to live in PR.
Special tax regimes for new residents →Requirements at a glance
You must spend about 183 days a year in the country to keep it.
How holders are taxed
4% PR corporate tax on export-services income; distributions 0% PR tax; PR-source income excluded from US tax for bona fide residents (IRC §933).
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| カテゴリー | 特別税務ステータス |
|---|---|
| 投資額 | — |
| 手数料（家族） | — |
| 所得 / 年 | — |
| 資産 | — |
| 最低滞在 | 183 |
| 永住権 | — |
| 市民権 | — |
| 就労 | ownBusiness |
| 対象者 | Businesses run by persons with US immigration status |
| 税金 | 4% PR corporate tax on export-services income; distributions 0% PR tax; PR-source income excluded from US tax for bona fide residents (IRC §933). |
| 時点 | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.