See what applying in 2026 vs 2027 is worth on your gain.
Under current law (Act 38-2026, pending final Fiscal Oversight Board endorsement), applying before December 31, 2026 is intended to secure the 0% investor rate; new applicants in 2027 fall under the 4% regime. Enter your gain and see the illustrative difference in 30 seconds.
Gross amount before taxes. This is the number we illustrate the rate difference on — not a tax projection.
Used for routing — does not change the 0% vs 4% math.
Helps us frame the deadline urgency correctly.
That's the illustrative PR income tax difference between a qualifying 2026 applicant (0% rate) and a 2027+ applicant (4% rate) on this gain.
| 2026 applicant — 0% rate (Act 38-2026, pending FOMB) | $0 |
| 2027+ applicant — 4% rate | |
| Illustrative difference |
Illustrative only — not a tax projection or determination of eligibility. Current law (Act 38-2026, pending FOMB). Does not model federal tax, pre-move appreciation, gain sourcing, holding periods, or residency.
Enter your email to see what your CPA or PR professional would need to review.
The 0% investor rate under Act 60 depends on facts a licensed professional reviews: residency, sourcing, timing, basis evidence, and ongoing compliance. This is a general educational checklist, not a determination for you.
- Bona fide residency is a real test — not just days in Puerto Rico. It includes your tax home and closer-connection factors, which a licensed professional evaluates.
- Pre-move appreciation built up before you relocate is treated differently from what grows after your move. This is one of the most common areas reviewed.
- Your gain or income must be well-documented as sourceable to Puerto Rico. Income that stays mainland-tied may not qualify — a fact-specific issue a licensed professional addresses.
- Crypto, concentrated-stock, or business-sale records need evidence: exchange exports, wallet lists, basis reports, cap tables, sale documents, and known gaps.
- If you already have a CPA, PR lawyer, or wealth advisor, the next question is who owns the evidence index, missing-doc map, and advisor handoff.
- Decree compliance: the annual $10,000 donation, a principal residence requirement, and an annual report. Missing these can jeopardize the decree.
- Application timing: the 0% rate under Act 38-2026 requires filing on or before December 31, 2026. Filing late forfeits this rate window under current law.