San Juan vs Providenciales: tax, residence and cost 2026

San Juan vs Providenciales.

🇵🇷 Puerto Rico against 🇹🇨 Turks and Caicos, 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, San Juan takes an effective 4% and Providenciales takes 0%, so Providenciales leaves about $40K more in hand each year on the Patrician.ch 2026 model.
Neither San Juan nor Providenciales taxes a capital gain on a disposal by a resident individual, so a liquidity event realized after residence begins is not taxed locally in either.
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%. The Turks and Caicos operates none.
Inheritance, what a child pays: nothing locally in San Juan, nothing in Providenciales.
Route in: San Juan by Residence by investment, Founder & talent. Providenciales by Residence by investment.
Cost of the life is 75 in San Juan against 125 in Providenciales on the Patrician.ch index where Zurich is 100, and safety 5 against 7 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 September 2026. Updated 29 September 2026. Cite as: Patrician.ch, San Juan (Puerto Rico) vs Providenciales (Turks and Caicos): tax, residence and cost 2026, patrician.ch/compare/sju-vs-tci/, September 2026.

	San Juan	Providenciales
Effective tax at $300K	4%	0%
Effective tax at $1M	4%	0%
Effective tax at $3M	4%	0%
Kept at $1M	$960K	$1M
Capital gains	0%	0%
Inheritance tax, children	nothing locally	nothing
Cost index (Zurich 100)	75	125
Safety	5/10	7/10
Schools	6/10	5/10
Sun hours	2,900	3,000
Supercar street index	#79	#68
Routes in	Residence by investment, Founder & talent	Residence by investment
Net millionaire flow, 2025 forecast (country, Henley)	n/a	n/a
Flight London	9.2	9.4
Flight New York	4.2	3.6

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

Providenciales (Turks and Caicos) keeps more of a $1M salary, $40K a year on this model. San Juan (Puerto Rico) answers with schools.

For a founder with an exit

Capital gains land at 0% in both. Neither city taxes wealth as such.

For a family

San Juan (Puerto Rico) leads on schools and a lower cost, Providenciales (Turks and Caicos) on safety and sun.

San Juan The full page Providenciales The full page Rank both on my numbers The engine, 90 seconds

Questions

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

Providenciales, by about $40K a year on Patrician.ch's 2026 model.

San Juan takes an effective 4% of $1,000,000 and Providenciales takes 0%. At $3,000,000 the rates are 4% and 0%.

Which taxes capital gains less, San Juan or Providenciales?

Neither taxes them. San Juan and Providenciales both levy no capital gains tax on a resident individual.

Which is better for inheritance, San Juan or Providenciales?

Providenciales. What a child pays: nothing locally in San Juan, nothing in Providenciales.

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. The Turks and Caicos Islands levy no inheritance or estate tax.

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

San Juan, at 75 on the Patrician.ch cost index against 125 for Providenciales, where Zurich is 100.

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

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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.