San Juan (Puerto Rico)
🇵🇷 Puerto Rico · Address 100 of 100

San Juan, for a high earner.

One of the very few places a US citizen can cut the federal bill to near zero without renouncing. The condition is that you actually live here.

Rank San Juan on my numbers →

In short, current to October 2026

  • A person earning $1,000,000 and resident in San Juan, Puerto Rico, pays an effective 31% of income tax on the Patrician.ch 2026 model, keeping $688K. At $300,000 the effective rate is 28%, and at $3,000,000 it is 31%.
  • With an Act 60 investor decree applied for by 31.12.2026, San Juan levies no capital gains tax on gains that accrue after the move and are recognized before 2036. Without a decree a resident individual pays 15% on a long term capital gain, and a decree applied for from 01.01.2027 pays 4%.
  • Inheritance: No local tax, outside reach. Puerto Rico repealed its estate and gift taxes on 6 August 2017 (Act 76-2017). A US citizen born on the mainland who moves there stays inside the federal estate tax, 40% above $15M. A US citizen born in Puerto Rico and resident there is treated as a non-resident for it.
  • Puerto Rico operates a special regime for arriving foreigners: Act 60 for bona fide residents, 4% on export services income and 2% for the first 5 years under $3M of volume. Act 38-2026 extended the program to 2055 and set a cutoff: a decree application filed by 31.12.2026 keeps 0% on Puerto Rico sourced interest, dividends and post-move gains through 2035, one filed from 01.01.2027 pays 4%. Gains that accrued before the move stay federally taxable for 10 years, after which Puerto Rico taxes them at 5%. 49 of the 100 addresses on the Patrician.ch board sit in a jurisdiction that does.
  • On the passports most readers hold, the realistic route into San Juan is Residence by investment, Founder & talent.
  • Cost of the life is 75 on the Patrician.ch index where Zurich is 100, safety 5 of 10, schools 6 of 10. These 3 are Patrician.ch editorial indices scored by us, not published statistics.
  • Figures are current to October 2026. Tax thresholds and residence routes move, so confirm with counsel before relying on any of them.

Official sources: Puerto Rico Act 38-2026, Puerto Rico Act 257-2018, Puerto Rico Act 40-2020. Checked against them on .

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, San Juan (Puerto Rico) tax and residence 2026 for a high earner, patrician.ch/cities/san-juan/, October 2026.

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By the Patrician.ch research desk · Updated 29 October 2026 · 13 min read
The numbers

What San Juan takes, and what it costs.

Effective tax at $1M31%$688K kept after tax
Capital gains15%on a $1M gain
Cost index75Zurich = 100
Inheritance, children0% localNo local tax, outside reach
Supercar street index#78of 100
Safety5/10 
Schools6/10international options
The Patrician.ch 10094thof 100, the ranking
Prestige of address3/10Patrician.ch editorial index
Corporate tax37.5%headline rate on profits
Sun hours a year2,900Capital friendly
Passport mobilityindex

Tax on your bracket.

IncomeTaxEffectiveKept after tax
$300K$83K28%$217K
$1M$312K31%$688K
$3M$939K31%$2.1M
See these 2 places for your own income.San Juan and Virgin Gorda, side by side on your income, passports and family. Free, in the ranking of all 100. Then the Dossier: a written report in 10 chapters on the 3 places that rank first for you. The Dossier is $500. The founding price, $250, holds until 31 October.
Compare them on my income →

Special regime. Act 60 for bona fide residents, 4% on export services income and 2% for the first 5 years under $3M of volume. Act 38-2026 extended the program to 2055 and set a cutoff: a decree application filed by 31.12.2026 keeps 0% on Puerto Rico sourced interest, dividends and post-move gains through 2035, one filed from 01.01.2027 pays 4%. Gains that accrued before the move stay federally taxable for 10 years, after which Puerto Rico taxes them at 5%. In figures, the Act 60 4% rate on eligible export services income: about $12K on $300K (4%), $40K on $1M (4%) and $120K on $3M (4%). Every other figure and ranking on this site uses the standard system.

Paying for it

Income kept after tax on $1M a year, US dollars, the 18 places in the Caribbean and Latin America on the board

  1. Punta del Este$1M
  2. Panama City$1M
  3. Virgin Gorda$1M
  4. Anguilla$1M
  5. Christophe Harbour$1M
  6. Providenciales$1M
  7. Nassau$1M
  8. George Town$1M
  9. St John's$1M
  10. Tucker's Town$888K
  11. Casa de Campo$752K
  12. San Juan$688K

Note: single filer, not a US citizen. San Juan ranks 13 of 18 here

Source: Patrician.ch 2026 tax model, built on official tax authority rates

Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Non-US single filer. Enter your own income, exit, passports, and family to see where San Juan ranks for you.

Rank San Juan on my numbers →

FIRE

The FIRE number in San Juan.

The capital whose yearly withdrawal, at 4%, pays for a year here after San Juan's tax on the gain part of each sale: 15% on a resident's listed securities, with half of each sale counted as gain.

A $100K year here $2.70M
A $150K year here $4.05M $4.26M for a US citizen
A $250K year here $6.76M

Price your own year in all 100 places →

Who gets in

The residence route.

US citizens and green card holders move freely and keep Act 60 without giving up the passport. Everyone else needs US immigration first. Bona fide residence means 183 days and a closer connection to the island.

Residence by investmentFounder & talent
The life

An ordinary day in San Juan.

San Juan, Puerto Rico
🇵🇷 Puerto RicoSan Juan
  • CondadoRun the ocean side before the humidity settles in.
  • Old San JuanThe export services company, the Act 60 decree, and a CPA who has done this 300 times.
  • SanturceLunch with the crypto crowd who moved in 2021 and stayed.
  • DoradoHome to the beach compound. 183 days is the rule and the counting is real.

Flight times.

FromFlightRouting
New York4hNonstop to San Juan
London11h 50m1 stop to San Juan
Zurich12h 35m1 stop to San Juan
Dubai18h 30m1 stop to San Juan
Singapore23h 40m1 stop to San Juan
Tel Aviv15h 50m1 stop to San Juan

Scheduled gate to gate times on the fastest routing, with 1h 30m allowed for each connection. Airline schedules read October 17, 2026.

Healthcare

Care within reach.

Nearest emergency department5 kmAshford Presbyterian Community Hospital
Best ranked within reachNoneNo hospital within reach is in the 2026 lists
Life expectancy, Puerto Rico81.9years at birth, 2024

No Puerto Rico hospital appears in Newsweek's 2026 US list. Centro Médico de Puerto Rico in Río Piedras is about 9 km from Old San Juan. Ashford Presbyterian Community Hospital in Condado is the nearest mapped hospital, about 5 km from Old San Juan.

HospitalRoleDistanceNewsweek 2026JCI
Ashford Presbyterian Community HospitalNearest emergency department5 kmNot rankedUS, The Joint Commission

Close behind

Life expectancy at birth, years, the 14 countries and territories in the Caribbean and Latin America on the board

  1. Bermuda82.5
  2. Puerto Rico81.9
  3. Cayman Islands80.5
  4. Panama79.8
  5. Uruguay78.3
  6. Turks and Caicos78.2
  7. Antigua and Barbuda77.8
  8. Argentina77.5
  9. British Virgin Islands77.4
  10. Barbados76.3
  11. Mexico75.3
  12. Bahamas74.7
  13. Dominican Republic73.9
  14. St Kitts and Nevis72.3

Note: Puerto Rico ranks 2 of 14. Latest year published for each, 2024.

Source: World Bank, World Development Indicators, latest year for each country

Hospital ranks from Newsweek and Statista, World's Best Hospitals 2026. Accreditation from the Joint Commission International directory. Distances in a straight line from San Juan, from OpenStreetMap. Country figures from the World Bank and the WHO, the latest year each publishes. Checked 23.10.2026. Research, not medical advice.

Within reach

Near San Juan on the board.

Virgin Gorda, British Virgin IslandsVirgin Gorda🇻🇬 British Virgin IslandsCasa de Campo, Dominican RepublicCasa de Campo🇩🇴 Dominican RepublicAnguillaAnguilla🇦🇮 AnguillaGustavia, St BarthsGustavia🇫🇷 St BarthsChristophe Harbour, St Kitts and NevisChristophe Harbour🇰🇳 St Kitts and NevisSt John's, Antigua and BarbudaSt John's🇦🇬 Antigua and Barbuda

Tap any frame to step into it.

Questions

How much income tax does a $1M earner pay in San Juan?

About $312K a year, an effective 31%, which leaves $688K of $1,000,000 on Patrician.ch's 2026 model.

At $300K the effective rate is 28%, and at $3M it is 31%. Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Special regime for arrivals: Act 60 for bona fide residents, 4% on export services income and 2% for the first 5 years under $3M of volume. Act 38-2026 extended the program to 2055 and set a cutoff: a decree application filed by 31.12.2026 keeps 0% on Puerto Rico sourced interest, dividends and post-move gains through 2035, one filed from 01.01.2027 pays 4%. Gains that accrued before the move stay federally taxable for 10 years, after which Puerto Rico taxes them at 5%. In figures, the Act 60 4% rate on eligible export services income: about $12K on $300K (4%), $40K on $1M (4%) and $120K on $3M (4%). Every other figure and ranking on this site uses the standard system.

Does San Juan tax capital gains?

Not with an Act 60 investor decree applied for by 31.12.2026: gains that accrue after the move and are recognized before 2036 pay 0%. Without a decree a resident individual pays 15% on a long term capital gain, and a decree applied for from 01.01.2027 pays 4%.

The country you leave can still apply its own exit rules to a gain that accrued while you lived there.

Does San Juan have a wealth tax?

No. Puerto Rico levies no general annual wealth tax on a resident's net worth.

Does San Juan have an inheritance tax?

Not locally. Puerto Rico repealed its estate and gift taxes on 6 August 2017 (Act 76-2017). A US citizen born on the mainland who moves there stays inside the federal estate tax, 40% above $15M. A US citizen born in Puerto Rico and resident there is treated as a non-resident for it.

What a child pays: nothing locally. Source: Act 76-2017, Puerto Rico, Journal of Financial Planning May 2019, current to October 2026. The heir's own residence and the location of the assets can bring another country's tax into play.

How does a foreigner get residence in San Juan?

US citizens and green card holders move freely and keep Act 60 without giving up the passport.

Everyone else needs US immigration first. Bona fide residence means 183 days and a closer connection to the island. Routes that matter for money: Residence by investment, Founder & talent.

What is the cost of living in San Juan?

San Juan scores 75 on the Patrician.ch cost index, where Zurich is 100, and ranks 72 of 100 on cost, 1 being the most expensive.

Safety scores 5 of 10 and schools 6 of 10, with 2,900 sun hours a year. Cost, safety and schools are Patrician.ch editorial indices, not published statistics.

The Dossier on San Juan, on your numbers.A written report on the 3 places that rank first for you, compared line by line on your income, a sale, your passports and your family. 10 chapters, written the moment you pay. Every tax figure carries its official source and the date it was last checked. The Dossier is $500. The founding price, $250, holds until 31 October. Refunded in full within 7 days of delivery, no reason needed.
Read chapters 1 to 3, free →
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The income tax of San Juan, Virgin Gorda, Casa de Campo and Anguilla, side by side on 2026 rates. Your readers type their own salary and the places reorder. Free on any site, with the credit line under it.

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<p style="margin:6px 0 0;font-size:.875em;line-height:1.4">Research by <a href="https://patrician.ch/cities/san-juan/">Patrician.ch</a></p>

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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.

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