Act 60 Sprintby Coiners LLC
Puerto Rico Act 60 · the 2026 window

See what applying in 2026 vs 2027 is worth on your gain.

Under current law (Act 38-2026, pending final FOMB endorsement), filing your decree application on or before December 31, 2026 is intended to secure the 0% investor rate; new applicants in 2027 fall under the 4% regime. The difference on a large gain is real money — see your own number in 30 seconds.

days to Dec 31, 2026

Not ready? Get the free 2-minute eligibility check.

Illustrative rate difference only — not a tax projection; current law (Act 38-2026, pending FOMB).

Your 0% vs 4% estimate

A 30-second illustration of the rate difference on your gain. Estimates only.

Illustrative difference (0% vs 4% on your gain)

Illustrative rate difference only — not a tax projection; current law (Act 38-2026, pending FOMB). A licensed Puerto Rico professional confirms your actual treatment.

Want the deadline checklist and your number by email?

The risk isn't just missing the date. It's filing a decree that doesn't hold up.

Most people treat Act 60 like paperwork. But bona fide residency is a real test — presence, tax home, closer connection — and how pre-move vs post-move appreciation is treated is a fact-specific issue a licensed professional has to address (and one of the most common reasons a decree gets challenged later). The IRS and GAO are actively reviewing Act 60. A late application costs you the rate. A weak file can cost you far more, after you've already moved.

A late file costs you the rate. A weak file can cost you far more.

We make the 2026 window doable without gambling your decree.

You shouldn't have to reverse-engineer a government filing under deadline pressure. Act 60 Sprint is a non-advisory orchestration service: we organize a complete, well-documented residency-and-sourcing file, coordinate the licensed Puerto Rico professional who reviews, signs, and files it, and keep the whole thing on schedule against the deadline. You get a clear plan and a clean file; the licensed partner does the regulated work and is responsible for it.

Three steps to a decree you can stand behind.

1

See your number.

Run the free calculator and the 2-minute eligibility check.

2

Confirm the fit.

A short discovery call; if it's a fit, a $500 refundable deposit holds your place (refundable within 7 days and before the partner begins substantive work — full terms at checkout).

3

We build, the partner signs.

We organize and package your residency and sourcing file; a licensed Puerto Rico professional reviews, signs, and files it before the deadline.

Calculate my 0% vs 4% number →

What you get — fixed price, no quote-on-request.

$7,500 one-time + $1,995/yr compliance
  • A partner-led residency + sourcing memoPrepared by the licensed Puerto Rico professional.
  • Pre-move vs post-move gain-bucket analysisThe lookback / pre-move-gain issue, addressed head-on.
  • Entity / export-services structure reviewWhere relevant to your fact pattern.
  • Decree-application prepOrganized and packaged for filing.
  • Principal-residence + $10K-donation compliance mapSo the ongoing requirements are clear.
  • An annual-report evidence checklistTo keep your file audit-ready year to year.
  • A coordination letter to your mainland CPA / advisorWe work with your existing team.

Reviewed, signed, and filed by a licensed Puerto Rico professional.

Most firms: request a quote.

We: fixed price, disclosed up front. Government fees and the licensed partner's fee are separate and disclosed — no markup on government costs.

How we de-risk the decision (the part we can promise).

Refundable deposit.

$500 refundable within 7 days and before the partner begins substantive work — full terms at checkout.

Fixed price, no surprise billing.

You know the number before you commit. Government and partner fees are disclosed separately.

You keep your own advisors.

We coordinate with your CPA and existing advisors — we don't replace them.

What we don't promise.

We can't and don't guarantee a tax rate, eligibility, savings, or audit outcome. What we guarantee is our process and the deposit terms above.

Is this for you?

This may be a fit if:

  • You're a pre-liquidity founder, fund manager, or concentrated-stock / crypto holder with a material gain.
  • You have a real willingness to relocate to Puerto Rico.
  • You run exportable services and have a fact pattern that can survive documentation.
  • You're an existing decree holder who needs compliance cleanup before an audit or sale.

This probably isn't a fit if:

  • You can't genuinely relocate.
  • Your income stays mainland-tied and can't be re-sourced.
  • (If that's you, the free tools and self-file resources still help — no pressure.)

Not sure? The free eligibility check takes 2 minutes.

Common questions

Is Act 38-2026 / the 0% rate actually in effect?

Act 38-2026 is current enacted law. It is pending final endorsement by the Puerto Rico Fiscal Oversight and Management Board (FOMB). We treat it as current law in everything we publish, and we recommend your licensed professional confirm the current regulatory status for your filing.

Does the December 31, 2026 date apply to my move date or my application date?

Under current law (Act 38-2026), what matters for the rate window is the application date — not your move date. You do not need to have completed your move by December 31, 2026; you need to have filed your decree application. Your licensed professional confirms the specific timing requirements for your situation.

What makes bona fide residency different from just moving to Puerto Rico?

Bona fide residency under Act 60 involves three prongs that are evaluated together: (1) physical presence (generally 183 days/year), (2) tax home, and (3) closer-connection factors. Meeting the day count alone is not sufficient. A licensed professional evaluates all three prongs for your specific situation.

How is the $7,500 different from hiring a PR attorney directly?

The Sprint is an orchestration service: we organize, sequence, and package the residency and sourcing documentation so a licensed Puerto Rico professional can review, sign, and file efficiently. The licensed professional still does the regulated work. The value is the organized preparation and coordination — especially for founders who have complex gain situations and multiple advisors to coordinate.

What are the government fees on top of the $7,500?

Puerto Rico decree application fees and the annual donation requirement ($10,000/year to a PR-based nonprofit) are not included in the $7,500 and are disclosed separately at the start of the engagement. We do not mark up government costs.

What's the refundable deposit policy?

You start with a $500 deposit that is fully refundable within 7 days and before the licensed partner begins substantive work on your file. Full refund terms are disclosed at checkout (see our Terms of Service).

What if I already have an Act 60 / Act 22 decree?

The Sprint is designed for new applicants. If you're an existing decree holder with compliance questions, the annual compliance subscription ($1,995/yr) or a remediation engagement may be a better fit — reach out to discuss.

The 2026 window is current law. See your number in 30 seconds.

Get it right before the move, before the exit, before the audit.

days to Dec 31, 2026
Calculate my 0% vs 4% number → Already know it's a fit? Reserve with a $500 refundable deposit →

Illustrative only · current law (Act 38-2026, pending FOMB).