Puerto Rico Act 60
The most comprehensive tax incentive program in U.S. jurisdiction history. Navigate the opportunities with Puerto Rico's most experienced guide.
Start Your AssessmentThe Strategic Advantage
Puerto Rico Act 60 represents the most sophisticated tax optimization framework available within U.S. jurisdiction. Unlike offshore structures that create compliance complications, Act 60 provides contractual certainty backed by U.S. federal law and territorial sovereignty.
The program consolidates previous incentive laws (Acts 20, 22, and others) into a comprehensive framework offering unprecedented tax relief across three primary chapters: Individual Resident Investors, Export Services, and Manufacturing Operations.
What distinguishes Act 60 from other tax strategies is its foundation in U.S. constitutional law, providing legal certainty that offshore structures cannot match while delivering tax benefits that mainland jurisdictions cannot offer.
By The Numbers
Act 60 Program Chapters
Each chapter addresses specific business models and investment strategies, providing targeted tax relief with clear qualification requirements.
Individual Resident Investor
Capital Gains & Investment Income Optimization
Comprehensive tax relief for qualifying individuals who establish Puerto Rico residency.
Key Benefits
Qualification Requirements
Export Services
4% Corporate Tax Rate for Global Operations
Dramatic tax reduction for businesses providing services to clients outside Puerto Rico.
Key Benefits
Qualification Requirements
Manufacturing & Innovation
1-2% Corporate Tax Rates + R&D Credits
Unprecedented tax relief for manufacturing operations and innovative technology companies.
Key Benefits
Qualification Requirements
Puerto Rico vs. Global Jurisdictions
Comparative analysis of tax rates and regulatory environments across major business jurisdictions worldwide.
| Jurisdiction | Corporate Tax | Capital Gains | Regulatory Status |
|---|---|---|---|
Puerto Rico (Act 60) | 4% | 0% | US Territory |
Delaware | 21% | 23.8% | High Tax State |
Singapore | 17% | Varies | Foreign Compliance |
Ireland | 12.5% | 33% | EU Regulations |
Cayman Islands | 0% | 0% | Offshore Jurisdiction |
The Virtus Advisory Process
Our systematic approach ensures optimal structure design, regulatory compliance, and long-term strategic positioning for sustained tax benefits.
Strategic Assessment
Comprehensive analysis of your business model, financial structure, and Act 60 eligibility across all relevant chapters.
Structure Design
Custom tax optimization structure design, entity formation, and decree application preparation with regulatory compliance.
Implementation & Compliance
Decree approval management, operational setup, ongoing compliance monitoring, and strategic tax planning optimization.
Act 60 Success Stories
Real transformations achieved through strategic Act 60 implementation. These cases demonstrate the substantial tax savings possible with expert guidance.
Serial entrepreneur relocated consulting and software development operations to Puerto Rico, achieving massive tax optimization while maintaining U.S. market access.
High-net-worth crypto investor established residency before major portfolio liquidation, eliminating federal capital gains taxation entirely.
Medical device manufacturer relocated production facility, accessing unprecedented tax rates while maintaining FDA compliance and U.S. distribution.
Aggregate Client Results
Navigate Act 60 with Puerto Rico's Premier Expert
Alfonso Rodriguez brings unmatched expertise to Act 60 implementation. With over 15 years of Puerto Rico tax experience and 300+ successful cases, he provides the strategic guidance necessary for optimal tax benefits while ensuring absolute regulatory compliance.