🇵🇷 Puerto Rico · Address 90 of 100
San Juan (Puerto Rico), for a high earner.
The only place on earth a US citizen can cut the federal bill to near zero without renouncing. The condition is that you actually live here.
The only place on earth a US citizen can cut the federal bill to near zero without renouncing. The condition is that you actually live here.
| Income | Tax | Effective | Kept |
|---|---|---|---|
| $300K | $12K | 4% | $288K |
| $1M | $40K | 4% | $960K |
| $3M | $120K | 4% | $2.9M |
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
Simplified marginal model, indicative 2026 brackets, non-US single filer. Run the engine with your own income, exit, passports, and family to see where San Juan (Puerto Rico) ranks for you.
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.
| From | Hours |
|---|---|
| New York | 4.2 |
| London | 9.2 |
| Zurich | 10 |
| Dubai | 15.6 |
| Singapore | 22.2 |
| Tel Aviv | 13 |
On the simplified 2026 model, about $40K, an effective 4%, leaving $960K. At $300K the rate is 4%, at $3M it is 4%. Social contributions, deductions, and treaties are not included. 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
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: Golden visa, Founder & talent.
The cost index is 75 against Zurich at 100, safety 5/10, schools 6/10, 2,900 sun hours a year.
The engine takes what you earn and what you hold, then orders every address on the board against it.
Rank the board against my position →90 seconds. No account, no payment.
Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.