Compare the chapters
The Act 60 business benefit is not the investor benefit
The Export Services chapter and the Individual Resident Investor chapter answer different Puerto Rico incentive questions. This page compares the site's own business and investor guides so the matching chapter is the one that is read.
By Ben Guo · Sources verified · Publisher reviewed
Compare this site's own chapters
The site already keeps Business and Investments as separate Chapter plans. This page places those chapters next to each other so a business grant is not reused as an investor answer.
| Chapter | Question it answers | What it does not decide |
|---|---|---|
| Chapter 3 business guide | Whether approved export-service profit can use the 4% Puerto Rico rate, whether customers and use sit outside Puerto Rico, and which setup and operating obligations the grant keeps current. | Investor application cohorts, the 2026 Individual Resident Investor filing window, donation or home obligations, or investment-income treatment |
| Chapter 2 investor guide | Which Individual Resident Investor application cohort applies, what qualifying investment income may be covered after a move, and which donation, home, and annual-report obligations the investor chapter lists. | Export-service profit, customer location, wages becoming 4% income, or company operating filings |
Read the chapter that matches the income or application at issue. The homepage guide chooser points at the same two chapters, plus residence, application, and moving pages, when the question is still being named. The official-text map of the saved Act 60 sources matches each official file to the guide that cites it.
What the business chapter covers
The Chapter 3 business guide maps the Export Services benefit. A qualifying Puerto Rico export-service business can generally pay a 4% Puerto Rico income-tax rate on approved net income. The business must operate in Puerto Rico, provide an eligible service to customers outside Puerto Rico, and keep the approval and annual compliance in force. [1]
- The rate follows the grant. The 4% rate attaches to income described in the business tax grant, not to the person or company in the abstract.
- Wages stay outside that rate. Employee wages or salary, Puerto Rico customer income, Puerto Rico use, investment income, payroll taxes, and unapproved activity do not become 4% income merely because the owner holds an Act 60 grant.
- The investor benefit is a different filing. The business guide states that the individual investor benefit is a separate application with separate obligations.
What the investors chapter covers
The Chapter 2 investor guide maps the Individual Resident Investor benefit. An application filed through the DDEC Incentives Portal and received by DDEC no later than December 31, 2026 at 11:59 p.m., based on the filing-fee timestamp, can generally use the pre-2027 Puerto Rico rate framework for qualifying income through 2035. Applications received from January 1, 2027 generally use a 4% Puerto Rico rate through 2055. Filing does not guarantee approval. [3] [2]
- Covered income is investment income after the move. The investor chapter lists qualifying interest and dividends after Puerto Rico residence begins, qualifying appreciation that accrues after the move, and covered Puerto Rico-source income within the grant terms.
- Business profit is a different analysis. United States-source income, wages, business income, and dealer activity require separate analysis. Pre-move appreciation is also outside the after-move investment picture the chapter models.
- Investor obligations stay on that chapter. The investor chapter lists the application total, the annual report, the $10,000 donation once required, and the Puerto Rico main-home commitment. Those items do not become the business chapter's setup or operating list.
Read the matching chapter next
Chapter 3 business guide
Approved export-service profit, customers outside Puerto Rico, setup costs, and recurring operating obligations.
Chapter 2 investor guide
Application cohorts, covered investment income, donation and home obligations, and the pre-move gain boundary.
Homepage guide chooser
Residence, export services, investor treatment, application, and moving pages named by the question.
Official-text map of the saved Act 60 sources
Saved official PDFs matched to the guide that cites each file.
For publisher context that is not a tax source, see the Hraness note on harnessing Puerto Rico. That note is personal writing from the publisher. It does not decide a business grant, an investor filing, or which chapter applies.
Sources checked
- Código de Incentivos de Puerto Rico, Ley Núm. 60-2019, según enmendada — Oficina de Gerencia y Presupuesto de Puerto Rico; Official compilation; ES. Source date . Archived manifest id:
act-60-2019-consolidated. The current official Spanish compilation is primary official source material. Current enacted law, applicable regulations, agency action, and the issued grant control the particular question; act60.me does not treat an English explanation as a substitute. - Ley Núm. 38-2026 — Asamblea Legislativa de Puerto Rico; Departamento de Estado; Controlling law; ES. Source date . Archived manifest id:
act-38-2026. - Informative Bulletin DDEC No. 2026-004 — Puerto Rico Department of Economic Development and Commerce; Agency guidance; EN. Source date . Archived manifest id:
ddec-2026-004. IRI-specific bulletin interpreting Act 38-2026. It identifies receipt by the Incentives Portal filing-fee time stamp confirmation, no later than December 31, 2026 at 11:59 p.m., for the pre-2027 IRI filing treatment; filing remains subject to agency evaluation and does not guarantee approval.
About this guide
Scope and editorial record
- Applies as of
- Published
- Last modified
- Jurisdiction
- Puerto Rico; United States federal
- Applies to
- People treating the Export Services business chapter as the Individual Resident Investor chapter; Readers comparing this site's business and investor guides
- Author
- Ben Guo, publisher and product author
- Review
- Publisher-reviewed against this site's business and investor chapters and the sources those chapters already cite. No Puerto Rico attorney, CPA, enrolled agent, or DDEC representative has professionally reviewed this guide.
- Next source review
Ben Guo publishes and builds act60.me from his own planning research. He is not presented here as a Puerto Rico attorney, CPA, enrolled agent, historian, or cultural reviewer.
Revision history
- : Initial comparison published from the site's own business and investor chapters: Export Services treatment is not Individual Resident Investor treatment.