PR Tax Incentives

For: Individuals who become bona fide residents of Puerto Rico.

Benefits:

• 100% tax exemption on Puerto Rico-sourced capital gains.
• Great for profits from:
  
  • Real estate sales
  • Crypto and stock gains
  • Other capital assets

Requirements:

• Must move to Puerto Rico.
• Cannot have been a PR resident in the last 10 years.

Why It Matters in Real Estate:
You can buy, develop, and sell property in PR without paying capital gains tax on those sales — as long as the gains are sourced locally.

For: Businesses based in Puerto Rico offering services to clients outside of PR.

Benefits:

• Just a 4% corporate tax rate.
• 100% tax-free on dividends paid to owners (if they’re PR residents).
• No U.S. federal income tax on Puerto Rico-sourced income.

Perfect For:

• Real estate brokers/consultants
• Property managers
• Architectural/design firms
• Legal, marketing, and finance services for international clients

For: Real estate developers and investors building or operating hotels, resorts, or short-term rentals.

Benefits:

• Up to 90% tax exemption on:
  
  • Income taxes
  • Property taxes
  • Municipal taxes

• Tax credits for development and renovation of tourism projects.

Example:
Developing a boutique hotel or luxury short-term rental may qualify for massive tax relief over a 10+ year period.

For: Projects that include green energy, conservation, or affordable housing.

Benefits:

• Tax credits
• Reduced tax rates
• Incentives for sustainable development and job creation

• Live tax-free on capital gains from real estate.
• Start or move your business to PR and pay only 4% in taxes.
• Develop properties (residential, tourism, commercial) and benefit from deep tax exemptions.
• Create long-term wealth while enjoying life in a tropical paradise.