Act 60 Resident Individual Investor decree (Decreto de Inversionista Residente (Ley 60-2019))

Changes or availability under review — Act 38-2026 (Mar 2026): applications from 1 Jan 2027 → 4% rate + 6-yr non-residence lookback; programme extended to 2055.

Act 60 Resident Individual Investor decree is a residence route in Puerto Rico (Statut fiscal special). Tax decree, not a residence permit — US status needed first. Become bona fide PR resident (183 days, tax home, closer connection), buy PR home within 2 yrs, US$10k/yr donation to PR nonprofits, ~US$5k application and US$5k annual report fees (approx.).

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Puerto Rico

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

Residence certificate: Hacienda certificate; IRS Form 8898 on becoming bona fide resident

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Puerto Rico on the interactive map →deschideți în baza de date → →Pagina oficială ↗

Special tax regimes for new residents →

Requirements at a glance

You must spend about 183 days a year in the country to keep it. Spouse and children can usually be included.

How holders are taxed

0% PR tax on interest/dividends/gains to 2035 if applied by 31 Dec 2026; 4% to 2055 after. Non-PR income (e.g. foreign dividends) US-taxed.

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.

Categorie	Statut fiscal special
Investiție	—
Taxe (familie)	CHF 4'000 + CHF 4'000 / an
Venit / an	—
Active	—
Ședere min.	183
RP	—
Cetățenie	—
Muncă	yes
Eligibil	US citizens or foreigners already holding US immigration status (green card/visa)
Impozit	0% PR tax on interest/dividends/gains to 2035 if applied by 31 Dec 2026; 4% to 2055 after. Non-PR income (e.g. foreign dividends) US-taxed.
La data de	2026-10

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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.