Comparison of the US Federal Tax Rate versus the Potential Tax Rate for Individuals and Entities after Relocating to PR


Taxation Type

U.S. Federal Tax Rate Potential Tax Rate After Relocating to PR
Export Service Income 39.6% 3-4%
Export Service Earnings and Profits from 39.6% 0%
Interest 39.6% 0%
Dividends 23.8% 0%
Long-term Capital Gains 23.8% 0%-10%
Real Property Varies by state 0%  


Tax Incentives for Export Services and Resident Investor in Puerto Rico 

Puerto Rico Is Open For Business

   provided by Department of Economic Development & Commerce, DEDC



For more information on the Puerto Rico tax incentives visit the "Acts" below:

Act 20

Act 22

Act 273