• 787-850-7164
  • Whatsapp +1 939-241-1107
  • info@probitypr.com
  • A4 Reparto Mendoza, Humacao, PR 00791
Puerto Rico flag over a beach – moving to Puerto Rico under Act 60

Act 60 advisory and compliance for new residents in Puerto Rico

Moving to Puerto Rico under Act 60 can mean 0% to 4% tax on investment income and 4% on export-services income, but only if the move is done right: a decree, bona fide residency, a local company structured correctly and clean annual compliance with both Hacienda and the IRS. We handle all of it from one office in Humacao, with a team that knows this area well.

Book an Act 60 consultation Request a quote online

Who it is for

  • Investors, founders and remote professionals relocating from the U.S. mainland
  • Individual Resident Investors (Chapter 2) with capital gains, dividends or interest
  • Export-services businesses (Chapter 3): consulting, software, marketing, finance, design and similar
  • Families who need a home purchase, a local company and a tax plan at the same time
  • People who already hold a decree and need help with annual reports and compliance

What we do for you

  • Eligibility review and decree application with the DDEC (individual and export services)
  • Bona fide residency plan: 183-day presence test, tax home and closer-connection documentation
  • Formation of your Puerto Rico LLC or corporation, EIN, SURI registration and municipal license
  • Monthly bookkeeping, payroll and 4% export-services tax compliance
  • Puerto Rico and U.S. tax returns, including IRS Form 8898 and the dual-status year of the move
  • Annual decree report, charitable-donation and residential-property requirements tracked on a calendar
  • Real estate: finding and closing on your Puerto Rico home with a licensed broker and notary in the same office
  • Deeds, leases, operating agreements and other legal documents prepared by an attorney-notary

How we work

1) A consultation (in English or Spanish, by video or in person) to confirm eligibility and map the move. 2) We file the decree, form the entity and set up your accounting and payroll. 3) Every year we file your reports and returns, and we tell you in advance what to do and when. One contact for tax, legal and real estate.

FAQ

Do I really pay 0% in Puerto Rico?The rate depends on the decree you hold and when it was granted: older individual decrees enjoy 0% on qualifying Puerto Rico-source investment income, while the 2026 amendments set new terms for new applicants. We tell you exactly which rules apply to your case before you move.
How many days do I need to be in Puerto Rico?At least 183 days per year, plus a tax home and closer connection in Puerto Rico. The IRS audits this, so we help you document it from day one.
Do I have to buy a house?Individual decree holders must buy a principal residence in Puerto Rico within the period set by the decree. Our licensed broker and notary can handle the purchase.
What does the decree cost each year?There is an annual report with a government filing fee and an annual charitable donation requirement; we include both in your compliance calendar and quote.
Can you work with my U.S. CPA?Yes. Many clients keep their stateside advisor for U.S. matters while we handle Puerto Rico; we coordinate directly with them.

Act 60 rules, rates and fees change; the information on this page is general and is confirmed case by case before any filing.

Book an Act 60 consultation
787-850-7164 · info@probitypr.com · A4 Reparto Mendoza, Humacao, PR 00791

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