Tax Benefits & Policy

Act 60 Offers Opportunities

The Puerto Rico Incentives Code (Act 60) helps build a vibrant community by promoting economic growth through investment, innovation, and job creation. It offers the following main tax benefits:

4%
fixed income tax rate on eligible income
100%
tax exemption on capital gains†
75%
exemption on property tax
50%
exemption on municipal license tax
15
years standard tax exemption grant period

(with potential to renegotiate for an additional 15 years)

DOWNLOAD ACT 60 E-BOOK
† From Securities and Digital Assets (Eligible Investments) and Capital gains and other investment income sourced to Puerto Rico not subject to federal income taxes.

Local Incentives Build On Business Stability

  • Puerto Rico offers the same operational security, stability, and protections as the United States.
  • U.S. federal law applies in Puerto Rico, including intellectual property and patent protection. 
  • The U.S. dollar is the official currency, and capital can be freely moved on and off the island. 
  • All U.S. banking regulations apply to businesses in Puerto Rico, including the protections afforded by the Federal Deposit Insurance Corporation (FDIC). 
  • Manufactured goods can be labeled as “Made in USA,” a valuable sign of credibility that inspires trust among customers around the world. 
  • Puerto Rico offers local benefits supported by the national business infrastructure of the United States.

Act 60: Benefits & Eligible Activities

  • Act 60’s benefits address a variety of sectors, including financial and insurance services, manufacturing farming, creative industries, and air and sea transport.
  • Eligible activities under Act 60 [English version |  Spanish version] now also include blockchain, combined heat and power activities, and recorded live events.
  • Tax exemption decrees have a 15-year term and have the potential to be renegotiated for an additional fifteen years.
  • Investors can apply for incentives via the Incentives Portal and request permits through the Single Business Portal, two digital portals that facilitate the ease of doing business in Puerto Rico.
Ready to Invest?

Collaborate with entrepreneurs & innovators and transform your business in Puerto Rico.

CONNECT WITH US