Act 60: the real costs of relocating (2026 guide)

Disclaimer: Informational content only. Not legal, tax, financial or investment advice. Always verify with a licensed professional in Puerto Rico. Data comes from public sources — mainly each firm's website or, for doctors, the directory cited on the listing — and may change.

Act 60 tax benefits come with real costs. This is an informational summary of the recurring outlays reported for Resident Individual Investors (RII) — always confirm with DDEC or a licensed professional.

Recurring annual costs

• $10,000 annual donation to eligible nonprofits (Code Sec. 6020.10(b); DDEC Circular Letter 2026-001 details the split).
• Compliance professional fees (required periodic compliance reviews).
• Attorney and CPA fees for the application and annual filings.

One-time and housing costs

• Primary residence: must be purchased from an unrelated owner within two years of the decree (Code Sec. 6020.10(c)).
• Moving costs: shipping household goods and vehicles, excise tax (arbitrios) on imported cars.
• 183-day presence rule: bona fide residence requires physical presence — budget for full relocation, not a mailbox.

Act 38-2026 changes

Per DDEC Informative Bulletin 2026-004, applications filed from January 1, 2027 face a 4% fixed rate on net capital gains, interest and dividends (vs. 0% for earlier filers), six years of prior non-residence and stricter primary-residence evidence.

Requirements change. This guide summarizes official sources and is not tax or legal advice. Consult a licensed Puerto Rico attorney and CPA before acting.