Informational content only. Not legal, tax, financial or investment advice. Always verify with a licensed professional in Puerto Rico. Data comes from each firm's public website and may change.
Act 60-2019 (Puerto Rico Incentives Code) consolidated earlier incentives (such as Acts 20 and 22). Benefits are granted through a decree issued by the Department of Economic Development and Commerce (DDEC).
Resident Individual Investor (RII): key points reported for 2026
- Become a bona fide resident of Puerto Rico (federal and local requirement).
- $10,000 annual donation to eligible nonprofits; DDEC Circular Letter 2026-001 details the split (e.g., $5,000 to organizations on the child-poverty list).
- Annual report to DDEC with a filing fee (secondary sources report $5,000; confirm with DDEC).
- Purchase a residence in Puerto Rico within the period set by law.
Export services
Businesses exporting services from Puerto Rico may apply for preferential rates on eligible income, subject to employment and other decree requirements.
Requirements change. This guide summarizes official sources and is not a substitute for advice from a licensed Puerto Rico attorney or CPA.