Act 60 / 20 / 22 — File by December 31, 2026
Move to Puerto Rico. Keep More of What You Earn.
Puerto Rico's Act 60 offers qualifying residents 0% on capital gains and dividends. New applicants who file by December 31, 2026 may qualify for the current 0% rate. Christian Ortiz Realty has helped dozens of mainland professionals find the right home for their new chapter in Puerto Rico.
The Real Benefits
Act 60 consolidates the former Acts 20 and 22. Here are the exact numbers.
for export service businesses (Act 20/60 Ch 3)
on gains from assets appreciated after establishing residency
on passive income generated after residency
on qualifying personal property of the decree holder
Residency Requirements
To qualify you must meet the 3 'Presence, Home, and Connection' tests
Physical Presence
Physical presence in Puerto Rico for at least 183 days during the tax year.
Tax Home
Your tax home must be in Puerto Rico for the entire tax year.
Closer Connection
Establish significant connections -- buy a home, move family, driver's license, vote.
The Complete Process
Initial Consultation
We evaluate your current tax situation, income, and relocation goals.
Tax Strategy
We connect you with specialist CPAs and attorneys for your Act 60 application.
Property Search
We identify qualifying properties that meet your personal and tax needs.
Transaction & Closing
We negotiate, offer and close with full legal support.
Relocation
We guide you through the move -- from utilities to schools for the family.
The 0% Rate Ends December 31, 2026
Schedule a confidential consultation. We show you exactly how much you'd save — and whether you still have time to file at the current rate.