Investor benefit · Chapter 2
Puerto Rico Act 60 investor tax benefit
The individual investor benefit can reduce Puerto Rico tax on qualifying investment income after a genuine move. Application date and federal sourcing determine much of the result.
Which rate and end date apply
| Application or grant position | Modeled Puerto Rico rate | Modeled end |
|---|---|---|
| Investor application received by DDEC by December 31, 2026 at 11:59 p.m., using the portal filing-fee timestamp | 0% | 2035 |
| Pending pre-2027 applicant validly electing amended terms | 4% | 2055 |
| Application received from January 1, 2027 | 4% | 2055 |
| Eligible existing Act 60 holder modifying or extending | 4% | 2055 |
DDEC's 2026 guidance uses the Incentives Portal filing-fee timestamp as receipt evidence for the deadline. Filing does not establish eligibility or promise approval. Pending and existing-holder paths require individual confirmation; the calculator does not model every legacy Act 22 obligation.
What income may qualify
Potentially covered
- Qualifying interest and dividends after Puerto Rico residence begins.
- Qualifying appreciation that accrues after the move.
- Covered Puerto Rico-source income within the grant's terms.
Requires separate analysis
- Appreciation that accrued before the move.
- United States-source income, wages, business income, or dealer activity.
- Assets whose ownership, trading status, or holding period changes.
- Income realized before bona fide residence or outside the grant.
The three-asset calculator illustrates market-value allocation for public assets and holding-period allocation for private assets. For a pre-move public asset, it uses the required Puerto Rico-start value and defaults the holding-period-end value to net sale proceeds as a planning proxy, with a separate closing-value override available. It is not a federal source opinion or a tax return.
One-time costs and annual obligations
One time
$10,780 application total$5,500 editable legal planning estimate, $5,000 application filing, $205 affidavits, $70 notarization, and a current $5 portal transaction. These application costs do not repeat every year.Every year
$5,005 before the donation$5,000 annual report and a current $5 portal transaction. Personal, Puerto Rico, and United States return preparation is not included.Every year once required
$10,000 donationThe calculator starts the donation in the applicable tax year after the grant issue date. Confirm the actual first obligation year.Capital commitment
Puerto Rico main homeBuy and keep a qualifying main home in Puerto Rico within two years after approval. The calculator does not assign a property price.Approval is not the same as residence
Federal bona fide residence requires a presence route, a Puerto Rico tax home, and a closer connection to Puerto Rico. A grant does not cure a failed residence year, move investment income across federal source rules, or end former-state residence by itself. Use the residency and day-count guide before treating any rate as available. The export-services business benefit is a separate chapter. The comparison of the business and investor chapters keeps those questions apart.
Primary sources
Law checked through July 16, 2026.
- Official consolidated Puerto Rico Act 60.
- Official 2026 investor amendment and agency deadline guidance.
- Official donation and home guidance.
- IRS Publication 570 for federal residence and source rules.
- Latest saved Act 60 revision and source history.