Puerto Rico Incentives

by Unique Properties

Act 22 for Individual Investors

4% Corporate Tax Rate
100% Tax Exemption on All Dividends and Interest Income
100% Tax Exemption on All Capital Gains

In an attempt to attract individuals to move to Puerto Rico, Act 22 allows for a total exemption from Puerto Rico income taxes on all passive income, both realized and accrued, once that individual becomes residents of the country. Any individual investor who becomes a good-faith resident of Puerto Rico (typically anyone living here for more than 183 days per year) on or before December 31, 2035, is eligible.

Qualifying for Act 22 is a matter of obtaining a tax exemption decree from the Secretary of Economic Development and Commerce, which is, in effect, a contract between the government of Puerto Rico and the individual investor. The contract can be revoked for failure to comply with regulations, obligations or terms or for fraudulently representing one’s circumstances.

An Investment in Your Future

In addition to its old-world charm, sun-drenched beaches and crystalline blue seas, Puerto Rico beckons with enticing tax advantages for both individual and business investors. If you’re searching for a better way of life and a better return on your investments, it’s time to understand all the Puerto Rico Tax Code offers.

Give us a call today at (787) 796-3172. We have the Puerto Rico Real Estate you need!

Note: Unique Properties & Real Estates Services, PSC is not responsible for changes in Acts 20 & 22 that may differ from the information provided here. We suggest that you consult with Puerto Rico tax & legal experts for more details.

If you are interested in receiving a complimentary consultation on how you can personally take advantage of Puerto Rico's Tax Incentives, please complete the form below.