What is Puerto Rico Act 60?
Act 60 is Puerto Rico's consolidated incentives code. It can create reduced-rate treatment for certain investors or export-services businesses that relocate and obtain a government decree.
The two pieces people mean by Act 60
Individual investor incentive
For bona fide Puerto Rico residents, qualifying Puerto Rico-sourced capital gains may receive preferential treatment under a decree.
Export-services incentive
For businesses providing eligible services from Puerto Rico to outside customers, a preferential corporate rate may apply.
The 0% vs 4% investor rate window
Under current law (Act 38-2026, pending final Fiscal Oversight Board endorsement), the investor capital-gains rate is framed around the application filing date. Applications filed by December 31, 2026 are intended for the 0% investor rate; later applicants fall under the 4% regime.
Treatment depends on residency, sourcing, holding periods, pre-move appreciation, federal rules, and government action.
Who Act 60 may fit
Act 60 may fit when someone can relocate, document residency, and has income or gains that can be reviewed for Puerto Rico treatment. It is a poor fit when relocation is not real, income stays mainland-tied, or facts cannot be documented.
What it costs
Government-side costs often include filing fees, annual report fees, and required annual donation. Professional help is separate and varies by complexity. Verify current fee schedules before relying on any number.
For a deeper breakdown, see how much Act 60 costs.
Why defensibility matters
The headline rate is the simple part. The durable value is a file that can be reviewed before a move, sale, or audit. Residency, sourcing, basis evidence, and timing all need clean records.
Next steps
Act 60 FAQ
What is Act 60?
Act 60 is Puerto Rico's consolidated incentives code. It includes investor and export-services incentives that operate through a government-granted decree.
Does this page tell me whether I qualify?
No. It provides general fit signals only.
Why does December 31, 2026 matter?
Under current law (Act 38-2026, pending final FOMB endorsement), the 0% investor rate window is tied to decree applications filed on or before December 31, 2026. Rates and deadlines may change.