What changed in Puerto Rico

Active trading can be reclassified from investment gains to business income

Crypto tax and legal status

Staking, mining and airdrop income is not clearly covered by the 0 percent rate

Crypto tax and legal status

Pre-move crypto gains stay US-taxable for 10 years, since moving does not wash them out

Crypto tax and legal status

Crypto acquired and sold as a bona fide PR resident can hit 0 percent tax

Crypto tax and legal status

Crypto is legal in Puerto Rico under the standard US federal framework

Crypto tax and legal status

Running your mainland company from Puerto Rico can create tax nexus both ways

Moving your company

A special carve-out shields your PR company from Subpart F and GILTI

Moving your company

Moving the company means Chapter 3 export services, not Chapter 2

Moving your company

Puerto Rico charges no net wealth tax and no estate, inheritance or gift tax

Leaving home: exit tax and ties

A citizenship-origin quirk can shrink your US estate tax exemption to USD 60,000

Leaving home: exit tax and ties

Moving to Puerto Rico does not trigger the US exit tax

Leaving home: exit tax and ties

US naturalization is the only citizenship path, with no PR-specific shortcut

Permanent residency and citizenship

US citizens keep their citizenship unchanged by moving to Puerto Rico

Permanent residency and citizenship

Act 60 Chapter 2 is the whole reason people relocate, and the window is closing

Residency routes

No Puerto Rico golden visa or nomad visa exists for foreign nationals

Residency routes

US citizens relocating to Puerto Rico have no residency application to file

Residency routes

No EHIC-style cover exists, so arrange your own health insurance

Healthcare coverage

Nonresident alien freelancers owe no US self-employment tax

Social security

Self-employed movers owe US self-employment tax, not PR social security

Social security

A foreign employer detaching you to Puerto Rico can use its US totalization agreement

Social security

Puerto Rico is inside the US Social Security system, so FICA just continues

Social security

Domiciled employees keep Act 74 unemployment and disability obligations

Employer payroll obligations

Your employer gets a clean payroll safe harbor under Act 27-2024

Employer payroll obligations

No income tax treaty ever extends to Puerto Rico

Personal income tax

Days physically working in Puerto Rico can generate taxable local income

Personal income tax

Foreign-source pay stays untaxed by Puerto Rico

Personal income tax

Short stays keep you a Puerto Rico tax nonresident

Tax residency

183 days in Puerto Rico opens the door to bona fide residency and local residency

Tax residency

Negotiating contracts and meeting business associates is permitted business-visitor activity

Right to work

Gainful local employment without US work authorization is not permitted

Right to work

Domiciling in Puerto Rico only keeps the Act 27 safe harbor if you are FLSA-exempt

Employment law

Act 27-2024 keeps Puerto Rico employment law out of your contract

Employment law

Remote work on a visitor status is an unresolved grey zone

Right to work

US citizens can live and work remotely in Puerto Rico with zero paperwork

Right to work

Overstaying US immigration status triggers multi-year re-entry bars

Immigration and visa

Most other nationalities need a US B-1/B-2 visa in advance

Immigration and visa

Visa Waiver Program covers stays up to 90 days

Immigration and visa

US citizens enter Puerto Rico with no passport or visa

Immigration and visa