Model the move to Puerto Rico

No. The service business benefit generally applies a 4% Puerto Rico rate to approved profit; the investment benefit covers certain post-move interest, dividends, and gains. United States income, wages, payroll taxes, and uncovered income can still face regular tax.

No. A limited liability company is one option. Qualification depends on a real Puerto Rico operation, approved export service, and customers outside Puerto Rico who receive it. Employee work is not covered merely because you own the company.

No general five-month rule applies. The three-year option requires 549 counted Puerto Rico days, at least 60 each year, before international-travel credit. Years may differ, but work and life must remain centered in Puerto Rico.

One route permits no more than 90 United States days. It still requires your main work and strongest personal connection in Puerto Rico.

Qualifying full-time study days can be removed from the United States count, but this does not create an automatic three-month Puerto Rico plan. You still need a complete residence path.

Federal source allocation and the Puerto Rico Act 60 rate are separate rules. The calculator first allocates the gain, then uses that split in its estimated sale-year tax difference. With a valid Publication 570 special election, a marketable or public security generally uses fair market value when your tax home is no longer outside Puerto Rico. A nonmarketable or private asset generally uses holding days before and after that date.

Exact dates matter. Public assets need a closing value at the Puerto Rico tax-home start. The preview uses net sale proceeds as a planning proxy for the holding-period-end value unless you enter a separate closing value, which may be useful when transaction costs make proceeds a poor proxy. This preview assumes one continuous Puerto Rico tax-home period through sale. A pre-move private asset also needs an estimated value at the Puerto Rico start date because Act 60 treats pre- and post-move appreciation separately from federal source. Without the election, federal sourcing can differ. The calculator previews up to three assets independently. Eligible positive long-term gains are added to the top chart in the expected sale year.

A midyear move can qualify through a special path based on the final 183 days, but you must remain a Puerto Rico tax resident for the next three full tax years and pass the move-year day count.

No. The $10,000 donation, $5,000 report, $5 portal charge, and home rule apply only to Investments. Business has a $500 report and $5 portal charge without those investor obligations.

It separates annual rates, planning costs, and up to three assets. Eligible asset-sale tax differences appear in the top chart. Entered assets must be excluded from the other starting portfolio. It assumes a single filer, full-year Puerto Rico residence, covered business profit, and standard long-term capital assets. A pre-move asset needs the election assumption and Puerto Rico-start value. The default cost plan includes accounting, tax compliance, employer filings, paid payroll, workspace, and company fees. Home, moving, payroll taxes, municipal tax, and personal returns remain outside the total.