The 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.
From high-net-worth individuals to global service exporters and local entrepreneurs, Virtus Advisory is your trusted advisor — specializing in leveraging Act 60 benefits to maximize opportunities for both individuals and corporations.
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
Key Benefits
Export Services
4% Tax Rate for Eligible Export Services
Key Benefits
Young Entrepreneur
Empowering growth for entrepreneurs
Key Benefits
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 |