Puerto Rico Act 60 Attorney & Tax Incentives Advisor
Led by a former Deputy Secretary of the Puerto Rico Treasury and former Director of the incentives affairs and legislation office, the attorney behind the interpretation and implementation of these laws now helps
you use them to grow, protect, and preserve your wealth.
4%
Corporate tax rate under Act 60 for Export Service Business
0%
Capital gains from PR sources for Act 22/60 investors
15+
Years in Puerto Rico tax landscape
100%
Dividends exemption for export service business
What Is Puerto Rico Act 60?
Puerto Rico Act 60 — the “Puerto Rico Incentives Code” (Act 60-2019) — consolidated dozens of previous incentive laws into a single framework offering U.S. citizens and foreign investors extraordinary tax advantages. Understanding each chapter is the first step to knowing which benefits apply to you.
Act 60 Export Services — The 4% Corporate Tax
Businesses exporting services from PR to outside markets qualify for a flat 4% income tax rate and 100% exemption on dividends. Eligible: tech, consulting, finance, marketing.
Act 22/Act 60 Investors — 0% Capital Gains
U.S. citizens establishing bona fide PR residency pay 0% on capital gains after moving — including stocks, crypto, and business sales. Strict residency requirements apply.
Act 60 Manufacturing — Industrial Incentives
Industrial businesses in PR may qualify for reduced income tax (4%–8%), property tax exemptions, and municipal license fee reductions.
Real Estate & Tourism Development Benefits
Individual Investors developing hotels, residential projects, or tourism facilities access income tax exemptions, property tax credits, and construction excise tax exemptions.
The Three Core Tax Benefits of Act 60
4%
Fixed Corporate Income Tax
4% vs. 21% federal + Export services businesses pay just 4% on eligible net income derived from services exported from Puerto Rico.
0%
Capital Gains Tax
On gains accrued after bona fide residency — including crypto and securities.
100%
Dividend Exemption
Distributions of export income profits are fully exempt from PR income tax for decree holders.
Who Qualifies for Act 60? Eligibility Requirements Explained
Who Typically Qualifies
- U.S. citizens willing to establish bona fide PR residency
- Crypto investors, fund managers, high-net-worth individuals
- Tech companies, consultants, marketers, professional services
- Startups launching export-oriented businesses
- Manufacturing activities, key supplier services, and tourism projects.
Common Disqualifiers
- Failing the 183-day physical presence test
- Services primarily rendered to Puerto Rico-based clients
- Missing annual report filing deadlines (triggers revocation)
- Not making the $10,000/year charitable donation (Act 22/60 investors)
- Maintaining "tax home" ties in U.S. mainland
- Applying without a proper entity and services structure or documentation.
- Services are provided from outside Puerto Rico.
How Tax Law Ventures Helps You Under Act 60
Act 60 Application & Decree Structuring
We prepare and file your Act 60 decree application with DDEC — ensuring your entity structure, business plan, and qualifying activities are positioned for approval. The archive or rejection of your application can delay or prevent you from benefiting from Act 60.
Act 60 Compliance Audit & Annual Report
We review your annual filing, charitable donation compliance, residency documentation, and business activity records to ensure your decree remains valid and defensible against IRS scrutiny
Decree Defense & Tax Dispute Resolution
If your Act 60 decree is being challenged, audited, or revoked, you need an attorney with direct regulatory experience. We represent clients before HACIENDA and the Incentives office in administrative proceedings.
Export Services Business Formation
We form the correct entity type, register with the Puerto Rico State Department, Hacienda, a municipality, and other agencies, and draft corporate governance documents tailored for Act 60 export eligibility.
Crypto & Digital Asset Tax Strategy
Puerto Rico is one of the most favorable jurisdictions for crypto investors. We structure blockchain businesses and digital asset portfolios to maximize Act 60 benefits.
Our Act 60 Advisory Process — From Inquiry to Decree
1
Discovery Call
15-60 min consultation. We assess eligibility, income type, and business model.
2
Strategy & Structuring
Design entity structure, residency roadmap, and export business plan.
3
Application Filing
Prepare and submit your complete decree application to DDEC.
4
Ongoing Compliance
Annual audits, report filings, charitable donation tracking.
The Attorney Behind This Guidance
Lead Attorney & Founder
Roxana Cruz-Rivera, Esq.
- Former Deputy Secretary of Puerto Rico Treasury
- Former Director, Office in Charge of Evaluating Tax Grant Applications
- 20+ Years in PR Tax & Business Law · Big Law Firm Background
Roxana served as a senior government official overseeing the exact incentive programs her clients use today. This dual public-private perspective gives Tax Law Ventures an unmatched level of regulatory insight unavailable at any other firm.
"I designed many of these compliance processes from the inside. I know exactly how applications are reviewed, what triggers audits, and how to position your decree for maximum durability."
Frequently Asked Questions About Act 60
What is Puerto Rico Act 60 and who is it for?
Puerto Rico Act 60 (Incentives Code of 2019) offers U.S. citizens and foreign investors dramatically reduced tax rates — including a 4% corporate rate for export businesses and 0% capital gains for qualifying individual investors who establish bona fide residency in Puerto Rico.
What are the Act 60 annual report requirements?
Generally, business decree holders under Act 60 must file an Annual Report with the Incentives Office by November 15, documenting employment, investments, and business activities. Act 22/Act 60 investors must also provide evidence of the $10,000 charitable donation. Missing deadlines can trigger revocation.
How does a U.S. citizen qualify for 0% capital gains in Puerto Rico?
A U.S. citizen must generally: (1) become a bona fide PR resident, (2) apply for an individual investor decree, (3) file an annual report, and donate $10,000/year to a PR nonprofit. Gains must accrue after the move to benefit.
Can an Act 60 attorney help with a tax decree revocation?
Yes — and early intervention is critical. If your decree is under review, response windows are tight. We assess revocation risk, prepare administrative defense, and negotiate with authorities.
Does Act 60 apply to cryptocurrency and digital asset income?
Yes. Capital gains on crypto appreciated after establishing bona fide residency are taxed at 0%. Crypto businesses providing export services (trading platforms, blockchain consulting) may qualify for the 4% corporate rate.
What is the difference between Act 60 Export Services and Individual Investor?
Export Services (Chapter 3) offers a 4% corporate tax rate and 100% dividend exemption. Individual investors relocating may receive 0% capital gains after relocation. Crypto gains after residency are taxed at 0%. Businesses may qualify for the 4% rate.