Miami vs San Juan: San Juan taxes gains at 15%, not 24%

Miami vs San Juan.

Income tax on $1M lands within $8K in Miami and San Juan, so a sale decides it: San Juan taxes a resident's capital gain at 15% and Miami at 24%. 🇺🇸 Florida, United States against 🇵🇷 Puerto Rico, compared on tax, residence, cost and the life.

In short, current to October 2026

On $1,000,000 of income, Miami takes an effective 32% and San Juan takes 31%, so San Juan leaves about $8K more in hand each year on the Patrician.ch 2026 model.
On a capital gain realized after residence begins, Miami charges 24% and San Juan charges 15%. On a $5,000,000 event that is a difference of about $440K.
Miami is modeled with 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 for 10 years, after which Puerto Rico taxes them at 5%.
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 the Patrician.ch index where Zurich is 100, and safety 6 against 5 of 10. Both are Patrician.ch editorial indices scored by us, not published statistics.

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 29 October 2026. Cite as: Patrician.ch, Miami (Florida) vs San Juan (Puerto Rico): tax, residence and cost 2026, patrician.ch/compare/miami-vs-san-juan/, October 2026.

Miami, United States — **Miami** 🇺🇸 United States

San Juan, Puerto Rico — **San Juan** 🇵🇷 Puerto Rico

	Miami	San Juan
Effective tax at $300K	23%	28%
Effective tax at $1M	32%	31%
Effective tax at $3M	35%	31%
Kept after tax at $1M	$680K	$688K
Capital gains	24%	15%
Inheritance tax, children	40% above $15M	nothing locally
Cost index (Zurich 100)	80	75
A 200 m² prime home, US$	$3.4M	Not published
Prestige of address (editorial)	8/10	3/10
Safety	6/10	5/10
Schools	7/10	6/10
Sun hours	3,150	2,900
Supercar street index	#5	#78
Routes in	Residence by investment, Founder & talent	Residence by investment, Founder & talent
Net millionaire flow, 2025 forecast (country, Henley)	+7,500	n/a
Flight from London	10h nonstop	11h 50m, 1 stop
Flight from New York	3h 15m nonstop	4h nonstop

See these 2 places for your own income.Miami and San Juan, 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.

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Head to head

Effective income tax rate, % of income, at 3 incomes

$300K$1M$3MMiami23%32%35%San Juan28%31%31%

Note: single filer, not a US citizen

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

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 October 2026.

By profile

How each profile reads.

For an executive on salary

San Juan (Puerto Rico) keeps more of a $1M salary, $8K a year on this model. Miami (Florida) answers with schools and safety.

For a founder with an exit

Capital gains: Miami 24%, San Juan 15%. Neither city levies an annual wealth tax.

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 $8K a year on Patrician.ch's 2026 model.

Miami takes an effective 32% of $1,000,000 and San Juan takes 31%. At $3,000,000 the rates are 35% and 31%.

Which taxes capital gains less, Miami or San Juan?

San Juan, at 15% against 24% in Miami.

On a $5,000,000 liquidity event realized after residence begins, the difference is about $440K.

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.A written report on the 3 places that rank first for you, 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.

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The income tax of Miami and San Juan, 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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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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