Puerto Rico Act 60 — Investor Program

Zero Tax. Island Life.
U.S. Citizen.

The most powerful legal tax strategy available to U.S. citizens. Keep your passport. Eliminate capital gains, dividends & interest taxes. Live in paradise.

0% Capital Gains 0% Dividends 4% Corp Tax Keep U.S. Passport Decree Locked Until 2035
Calculate My Savings Am I Eligible?
0%
Capital Gains Tax
0%
Dividend & Interest Tax
4%
Business Export Rate
15yr
Decree Protected
🇺🇸
Keep Citizenship
Zero Capital Gains✦ Zero Dividend Tax✦ 4% Corporate Rate✦ U.S. Citizenship✦ Island Life✦ Decree Until 2035✦ fiscalparadisenow.com✦ Zero Capital Gains✦ Zero Dividend Tax✦ 4% Corporate Rate✦ U.S. Citizenship✦ Island Life✦ Decree Until 2035✦ fiscalparadisenow.com✦
Core Benefits

Your money finally
works for you

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0%
Capital Gains Tax
All gains on stocks, crypto, real estate & assets acquired after your move — 100% exempt from Puerto Rico income tax. Zero. Not reduced. Zero.
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0%
Dividends & Interest
Dividend income and interest earned after establishing bona fide residency are fully exempt from Puerto Rico income taxes. A total transformation of your passive income picture.
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4%
Business Corporate Rate
Export services businesses incorporated in PR enjoy a fixed 4% corporate income tax — versus 21% federal + up to 13.3% state on the mainland. Your decree locks this rate in.
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2035
Contractual Protection
Your Act 60 decree is a binding contract with the Puerto Rican government. Future legislatures cannot modify your personal benefits. It's legally bulletproof.
The Only Legal Tax Haven for
U.S. Citizens — On U.S. Soil

Every other tax reduction strategy for Americans involves either renouncing citizenship, complex offshore structures, or capped deductions. Act 60 is different — it is a direct, transparent, contractual agreement with a U.S. territory government. Your taxes aren't "optimized" — they're eliminated.

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Keep your U.S. passport & all citizenship rights
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No renunciation. No expatriation tax.
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Direct flights to NYC, Miami, Chicago, LAX
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English-speaking, USD-based economy
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World-class beaches, golf, marina & dining
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Growing community of 5,000+ Act 60 residents
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Real estate market with strong upside potential
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Savings Calculator

Your real number

How much are you leaving on the table? Enter your annual investment income and see the exact difference Act 60 makes. For illustration only — consult a licensed CPA.

Your Income Profile

Adjust the fields to match your situation. The calculator updates in real time.

⚠️ Illustrative only. Actual results depend on residency qualification, income source, and professional advice. Consult a licensed CPA before making decisions.
Annual Tax Savings with Act 60
$0
Calculating…
$0
🇺🇸 U.S. Tax Bill
$0
🌴 PR Tax Bill
10-Year Cumulative Savings
Same income, every year
$0
Claim My Free Savings Report →
Eligibility Check

Are you a candidate?

5 questions. 60 seconds. Know your fit instantly.

Question 1 of 5
What is your current annual tax burden on investment income?
Federal + state combined estimate
Under $15,000 / year
$15,000 – $75,000 / year
$75,000 – $250,000 / year
Over $250,000 / year
Question 2 of 5
Have you been a Puerto Rico resident in the last 10 years?
IRS rule: you must not have lived in PR since January 17, 2012
No — I have not lived in Puerto Rico
Yes — I have lived in Puerto Rico
Question 3 of 5
What is your primary source of investment income?
Act 60 is most powerful for passive and investment income
Stocks, Crypto, ETFs, Dividends
Business / Export Services Revenue
Real Estate / REITs
W-2 Salary from a U.S. Employer
Question 4 of 5
Are you open to physically relocating to Puerto Rico?
You must spend 183+ days per year in Puerto Rico
Yes — I'm ready to make it my home
Open to it — want to explore the lifestyle
No — relocation is not an option for me
Question 5 of 5
What is your timeline to make a decision?
The decree application window closes December 31, 2035
Ready to move within 6 months
Within 1 – 2 years
Just researching for now
3+ years from now
🎯
Strong Candidate
Your profile aligns well with Act 60 requirements. Your income type, tax burden, and openness to relocation make you an excellent candidate. The next step is a free strategy session with an Act 60 specialist to map your exact path.
Book My Free Strategy Call
🔍
Worth Exploring
Your situation has real potential. Some aspects of your profile may need structuring, but there are planning strategies that could make Act 60 work for you. A free consultation will give you clear answers.
Get My Free Assessment
⚠️
Not Right Now
Based on your answers, Act 60 may not be the ideal fit for your current situation. Circumstances change — stay in our network and we'll alert you when your situation evolves or new opportunities arise.
Stay Informed
Relocation Roadmap

From decision
to decree

Most investors complete the full Act 60 process in 6 to 12 months. Here's the exact sequence — no surprises, no hidden complexity. Just a clear, legal path to your Fiscal Paradise.

The Critical Date

Your tax basis date — the day you officially establish PR bona fide residency — determines which gains are taxable and which are not. Getting this right is worth hundreds of thousands of dollars. Your attorney must lock this date correctly.

Month 1–2
Strategy & Legal Team Assembly
Engage an Act 60 attorney and Big 4 / specialist CPA. Audit your portfolio. Determine optimal move date. Plan pre-move asset sales and realization strategy.
Act 60 Attorney CPA Review Portfolio Audit
Month 2–3
File Your Decree Application
Submit Chapter 2 (Individual Investor) application via Puerto Rico's DDEC Single Business Portal. Application fee applies. Approval in 30–90 days.
DDEC Portal Application Filing Decree Tracking
Month 3–6
Establish Bona Fide Residency
Physically relocate. Achieve 183+ days presence. Change driver's license, voter registration, bank accounts, and primary ties. IRS has 3 tests — presence, tax home, and closer connection. Nail all 3.
183+ Days PR Driver's License Tax Home Shift
Month 6–24
Purchase Puerto Rico Property
Within 2 years of residency, you must purchase a primary residence in PR. A requirement — and a real estate opportunity. PR property has significant upside, tax exemptions, and improving infrastructure.
2-Year Deadline Primary Residence Market Opportunity
Every Year
Maintain & Thrive
Annual $10,000 charitable donation to approved PR nonprofits ($5K minimum to child poverty organizations). Annual DDEC compliance report. Maintain presence and enjoy the life you've built.
$10K Charity DDEC Report Residency
Get Started

Your path to
Fiscal Paradise
starts here

Join the community of investors who have already made the move. Our specialists connect you with Act 60 attorneys, Big-4 affiliated CPAs, real estate advisors, and a thriving expat network — all under one roof.

⚡
Free 30-Min Call
A senior Act 60 specialist — not a salesperson — walks you through your exact situation.
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Custom Savings Report
Receive a personalized PDF with your projected savings based on your income profile.
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100% Confidential
Your information is never shared. Attorney-client privilege applies to all consultations.
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Full Network Access
Attorneys, CPAs, realtors, property managers, and the Act 60 resident community.

Reserve Your Free Session

We'll match you with the right specialist within 24 hours of your submission.

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FAQ

Real questions,
real answers

Do I have to renounce my U.S. citizenship?
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Absolutely not. This is Act 60's greatest advantage. Puerto Rico is a U.S. territory, so you remain a fully U.S. citizen with your passport intact. No expatriation tax. No immigration complexity. No visa requirements. You simply move to a U.S. territory with an extraordinarily favorable local tax regime.
What happens to capital gains I made before moving?
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Pre-move gains are still subject to U.S. federal taxes. Act 60 only covers appreciation occurring after you establish bona fide residency. This is why your "tax basis date" is so critical — and why timing your move carefully, and potentially realizing certain gains before or after the move, is a key strategic decision your CPA must help you navigate.
Is cryptocurrency covered under Act 60?
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Yes — explicitly. Crypto and digital assets acquired or appreciating after establishing PR bona fide residency are covered by Act 60. Capital gains on crypto realized after your move date are exempt from Puerto Rico income taxes. Given the volatile nature of crypto, timing your residency establishment relative to your holdings is a high-value planning opportunity.
What does bona fide residency actually require?
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You must pass three IRS tests: (1) Presence Test — 183+ days per year in Puerto Rico; (2) Tax Home Test — Puerto Rico must be your primary place of business/work; (3) Closer Connection Test — your personal, financial, and social ties must be primarily in Puerto Rico. You must also not have a closer connection to a foreign country. An Act 60 attorney helps you document all three.
What is the $10,000 annual charity requirement?
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Act 60 requires individual investor decree holders to donate at least $10,000 annually to certified Puerto Rico nonprofits. A minimum of $5,000 must go to organizations focused on child poverty reduction. These contributions help ensure Act 60 residents give back to the local community, and may be deductible on your Puerto Rico tax return.
Can I still own U.S. real estate and assets?
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Yes, but with care. The IRS's "closer connection" test evaluates where your primary home is and where your financial and personal ties are strongest. Owning property in Puerto Rico and designating it as your primary residence is essential. Retaining a large U.S. home while spending only half the year in PR is a red flag the IRS monitors closely. Your attorney and CPA will guide the structuring.
When does Act 60 expire?
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Applications for individual investor decrees close December 31, 2035. Once your decree is granted, it's a binding contract with the Puerto Rico government — immune from future legislative changes for its duration. This is why acting sooner captures more years of protection and savings. Every year you delay is a year of potential savings forfeited.