Puerto Rico Act 60 Eligibility Checker

Determine if you qualify for Act 60 Individual Investors Chapter 2 (0% capital gains, dividends, interest). **December 31, 2026 application deadline for 0% rate.**

Individual Investors (Chapter 2) Requirements

Are you a Puerto Rico bona fide resident?
183+ days in PR during tax year; no significant ties to US
Are you a US citizen or green card holder?
Act 60 requires US person status
Did you apply for Act 60 benefits on or before December 31, 2026?
2026 is the final deadline for 0% capital gains rate. After 2026, the rate phases up.
Do your capital gains and passive income exceed $25,000 annually?
Annual investment income for Act 60 purposes

Act 60 Determination

Act 60 Benefits (Individual Investors Chapter 2)

Capital Gains Tax Rate 0% (2026 deadline)
Dividend Income Tax 0%
Interest Income Tax 0%
Filing Requirement PR income tax return (Declaración de Ingresos)

Note: Act 60 rates are scheduled to change post-2026. Currently: 0% through 2026 (if applied before deadline), then phases to higher rates in 2027+.

Educational guidance only. Act 60 benefits require proper documentation, PR residency, and ongoing compliance. Consult a Puerto Rico tax professional. Full disclaimer
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