Act 38-2026 extended Puerto Rico's Resident Investor program (Act 60) to 2055 and put a price on waiting. If you file your decree application on or before December 31, 2026, interest, dividends and capital gains accrued after you relocate stay at 0% until January 1, 2036. If you file on January 1, 2027 or later, the same income is taxed at 4% through 2055. Source: DDEC Informative Bulletin 2026-004 (April 24, 2026).

Holding a decree has a yearly cost regardless of income: a $10,000 charitable donation, of which at least $5,000 must go to a nonprofit working on child poverty in Puerto Rico, plus a $5,000 annual report fee. The decree also requires you to own a primary residence in Puerto Rico within two years of the decree date. For applications filed from 2027 onward, that residence must be held directly by you or through a trust; ownership through an entity does not count.

To qualify as a bona fide resident you must pass three tests: at least 183 days in Puerto Rico during the tax year, Puerto Rico as your main place of business or employment, and closer personal and economic ties to Puerto Rico than anywhere else. The calculator on this page counts the days left to file and the two-year residence deadline from your decree date. General information, not legal or tax advice. Questions about buying the residence: call 787-717-6443.