Miami (Florida) vs San Juan (Puerto Rico): tax, residence and.

Miami vs San Juan.

🇺🇸 Florida, United States against 🇵🇷 Puerto Rico, on tax, residence, cost, and the life. Same model, same year, no brochure.

In short, current to September 2026

On $1,000,000 of income, Miami takes an effective 33% and San Juan takes 4%, so San Juan leaves about $286K more in hand each year on Patrician's 2026 model.
On a capital gain realized after residence begins, Miami charges 24% and San Juan charges 0%. On a $5,000,000 event that is a difference of about $1.2M.
United States operates no special regime for arriving foreigners. Puerto Rico operates: 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.
Inheritance, what a child pays: 40% above $15M in Miami, nothing locally in San Juan.
Route in: Miami by Residence by investment, Founder & talent. San Juan by Residence by investment, Founder & talent.
Cost of the life is 80 in Miami against 75 in San Juan on Patrician's index where Zurich is 100, and safety 6 against 5 of 10. Both are Patrician editorial indices scored by us, not published statistics.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated 23 September 2026. Cite as: Patrician.ch, Miami (Florida) vs San Juan (Puerto Rico): tax, residence and., patrician.ch/compare/mia-vs-sju/, September 2026.

	Miami	San Juan
Effective tax at $300K	25%	4%
Effective tax at $1M	33%	4%
Effective tax at $3M	36%	4%
Kept at $1M	$674K	$960K
Capital gains	24%	0%
Inheritance tax, children	40% above $15M	nothing locally
Cost index (Zurich 100)	80	75
Safety	6/10	5/10
Schools	7/10	6/10
Sun hours	3,150	2,900
Supercar street index	#6	#78
Routes in	Residence by investment, Founder & talent	Residence by investment, Founder & talent
Net millionaire inflow 2025 (country, Henley)	+7,500	n/a
Flight London	9.7	9.2
Flight New York	3.2	4.2

Simplified marginal model, indicative 2026 brackets, non-US single filer, no social contributions, deductions, wealth taxes, or treaties. Inheritance is shown as it falls on a child, current to September 2026.

By profile

How each profile reads.

For an executive on salary

San Juan (Puerto Rico) keeps more of a $1M salary, $286K a year on this model. Miami (Florida) answers with schools and safety.

For a founder with an exit

Capital gains: Miami 24%, San Juan 0%. Neither city taxes wealth as such.

For a family

Miami (Florida) leads on schools, safety and sun, San Juan (Puerto Rico) on a lower cost.

MiamiThe full page San JuanThe full page Rank both on my numbersThe engine, 90 seconds

Questions

Which keeps more of a $1M income, Miami or San Juan?

San Juan, by about $286K a year on Patrician.ch's 2026 model.

Miami takes an effective 33% of $1,000,000 and San Juan takes 4%. At $3,000,000 the rates are 36% and 4%.

Which taxes capital gains less, Miami or San Juan?

San Juan, at 0% against 24% in Miami.

On a $5,000,000 liquidity event realized after residence begins, the difference is about $1.2M.

Which is better for inheritance, Miami or San Juan?

San Juan. What a child pays: 40% above $15M in Miami, nothing locally in San Juan.

The US taxes an estate at 40% above $15M per person in 2026. A US citizen spouse inherits free. 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.

Which is cheaper to live in, Miami or San Juan?

San Juan, at 75 on the Patrician.ch cost index against 80 for Miami, where Zurich is 100.

Safety scores 6 of 10 in Miami and 5 of 10 in San Juan, schools 7 and 6. These are Patrician.ch editorial indices, not published statistics.

The Dossier: Miami, San Juan, and the third you have not considered.Your top 3 modeled on your income, exit, passports, and family. 10 chapters, written the moment you pay, usually ready within 2 minutes. The Dossier is $500. The founding price, $250, holds until 31 October. Refunded within 7 days if it does not change how you think.

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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States

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.