Puerto Rico Act 60 Individual Resident Investor Checker

Tax years 2026-2030. Checks eligibility for the Individual Resident Investor decree (Act 60-2019, Chapter 2, as amended by Act 38-2026) and estimates Puerto Rico tax on interest, dividends and capital gains under the 0% regime (applications filed on or before December 31, 2026) or the 4% regime (applications filed on or after January 1, 2027).

Step 1 - Eligibility

When is (or was) the decree application filed with DDEC?

The filing date, not the residency date or the decree date, fixes the regime: Act 60-2019 §2022.01(a), (b)(3); §2022.02(a)-(d), as amended by Act 38-2026. Today's date is shown in the result so you can see whether the 2026 window is still open.

Present in Puerto Rico 183 days or more in the tax year?

IRC §937(a)(1); Treas. Reg. §1.937-1(c).

No tax home outside Puerto Rico?

IRC §937(a)(2); Treas. Reg. §1.937-1(d).

No closer connection to the U.S. or a foreign country?

IRC §937(a)(2); Treas. Reg. §1.937-1(e).

Were you a Puerto Rico resident at any time from January 17, 2006 through January 17, 2012?

Act 60-2019 §1020.02(a)(4) (applies to every applicant).

Were you NOT a Puerto Rico resident for at least the 6 years before the date you move?

New for applications submitted after December 31, 2026: Act 60-2019 §1020.02(a)(4), as amended by Act 38-2026, Art. 1.

Student studying away from Puerto Rico, or Puerto Rico government personnel working away temporarily?

These persons keep their Puerto Rico domicile and do not qualify: §1020.02(a)(4).

Tax year you become a Puerto Rico resident

Must be no later than the tax year ending December 31, 2055: §1020.02(a)(4).

Can you meet the decree conditions?

Act 60-2019 §6020.10(b)-(d); §2023.01(c). The $10,000 donation starts with the second tax year after the decree. For applications from January 1, 2027, title to the residence must be recorded, or pending recordation, in the Puerto Rico Property Registry (§6020.10(c)).

Eligibility result

Step 2 - Puerto Rico tax estimate

Tax year income is recognized

Rates are fixed by statute through 2035 (0% regime) or 2055 (4% regime); no projection is involved.

Interest and dividends earned after becoming a resident ($)

§2022.01(a) or (b)(1).

Capital gain attributable to appreciation after becoming a resident ($)

Securities and Other Assets (commodities, currencies, blockchain-based digital assets): §2022.02(b) or (d); §1020.02(a)(12).

Long-term capital gain attributable to appreciation before becoming a resident ($)

5% only if recognized after 10 years of residency; otherwise normal Puerto Rico Internal Revenue Code treatment (not computed here): §2022.02(a) or (c).

Notes, assumptions & sources

Statutory rates - no projected figures on this page

Assumptions & sources

Parameter	Value	Status	Citation

Federal tax is separate. A Puerto Rico decree does not change U.S. federal tax. For a U.S. citizen or resident alien, IRC §933(1) excludes only income from sources within Puerto Rico, and only for an individual who is a bona fide resident for the entire taxable year. Source is determined under IRC §937(b) and Treas. Reg. §1.937-2, and gain on personal property is also subject to IRC §865(g)(2)-(3) and (i)(3). U.S.-source income, including most dividends from U.S. corporations, stays taxable. This tool does not compute federal tax; verify the federal analysis with a professional. A person who takes the position that they became a bona fide resident must also give the IRS notice (IRC §937(c); Form 8898).

Verify before relying. This page follows the Act 60-2019 consolidated text (Rev. July 16, 2026) published by the Puerto Rico Office of Management and Budget, which incorporates Act 38-2026 (certified March 11, 2026). Commentary reported that Act 38-2026 was subject to Financial Oversight and Management Board endorsement when signed; the consolidated text now includes it, but confirm current status, the DDEC application procedure and filing fees with the Puerto Rico Department of Economic Development and Commerce. The decree term, annual report, Puerto Rico Treasury filing and the decree modification option (§6020.03(d)) are not modeled.

Last verified: October 29, 2026

Sources: Act 60-2019, Puerto Rico Incentives Code, consolidated text Rev. July 16, 2026 (bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/60-2019.pdf), §§1020.02(a)(4), 2021.01, 2022.01, 2022.02, 2022.07, 2023.01, 6020.03(d), 6020.10; Act 38-2026 (bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2020/0038-2026.pdf); IRC §§865(g), 933, 937 and Treas. Reg. §1.937-1 (law.cornell.edu). Educational estimate only; consult a Puerto Rico tax professional.

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