Individual Resident Investor (Individuo Residente Inversionista) – Act 60-2019 Incentives Code, as amended by Act 38-2026
0% (2026 applicants) or 4% (2027+) Puerto Rico tax on investment income while living on a…
Record checked Oct 21, 2026 · official source confirmed 2 Nov, 06:45 UTC
Summary
A Puerto Rico tax decree for people who become bona fide PR residents. Under Act 38-2026, decrees applied for on or before 31 Dec 2026 keep 0% PR tax on dividends, interest and post-move capital gains through 2035. Applications filed from 1 Jan 2027 get a 4% rate, with the programme extended to 2055.
Dream spread
0% (2026 applicants) or 4% (2027+) Puerto Rico tax on investment income while living on a Caribbean island under the US flag.
Relocation reality check
Requires a US$10,000 annual donation to PR nonprofits, buying a primary residence in PR within 2 years, annual DDEC reports and fees, and genuine bona fide residency (IRS scrutiny is active). From 2027, applicants must not have been PR residents in the prior 6 years. Act 38-2026 was reported pending FOMB endorsement.
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
The 0–100 move-match score, quality score, and would-stay breakdown — with confidence and full reasoning — unlock on Solo and Household.
See Solo & Household plansCheck: Buy or own a qualifying property
The incentive is tied to buying (or already owning) a qualifying home — budget for the purchase before any payout.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
Individuals not PR residents in the lookback period who relocate and become bona fide residents. US citizens benefit from IRC §933; non-US nationals need US immigration status to live in PR.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Buy or own a qualifying property
BlockerThe incentive is tied to buying (or already owning) a qualifying home — budget for the purchase before any payout.
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Property purchase
- Required
- Tax
- Pre-2027 applications: 0% PR tax on interest, dividends and post-residency capital gains through 31 Dec 2035. 2027+ applications: 4% on those items to 2055; pre-residency gains recognised 10+ years after the move at 5%. US federal tax still applies to non-PR-source income.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
- Deposit / first month rent$2,000
- Visa & consular fees$500
- Health insurance$600
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
We are still curating 🇵🇷 Puerto Rico (US territory)-specific communities. Meanwhile, these global boards answer relocation questions every day.
Communities being curated — start with r/expats meanwhile
- r/expats100k+ members
Life abroad, country comparisons, honest post-move retrospectives.
Source trail
We could not fully confirm the key figures against the official source. Check it yourself before relying on them.
“DLA Piper: Act 38-2026 imposes "a tax rate of four percent" on dividends, interest, post-residency gains for applications after 31 Dec 2026, extended to 2055.”
Primary official sourceLast checked Oct 21, 2026- Secondary referenceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.