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Visuals · Changed · 22 October 2026

Changed: Puerto Rico’s 0% decree has a deadline

Key figures

  • A decree applied for by 31 December 2026 keeps dividends, interest and post-move gains at 0% through 2035.
  • One applied for from 1 January 2027 pays 4%.
  • Bona fide residence means 183 days a year on the island.

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, Changed: Puerto Rico’s 0% decree has a deadline, patrician.ch/visuals/changed-puerto-rico-act-60-2026/, October 2026.

Card: a Puerto Rico decree applied for by 31 December 2026 keeps 0%, one applied for later pays 4%.
Source: Act 38-2026, Puerto Rico Office of Legislative Services. As of 22 Oct 2026. Free to share unchanged, with credit to patrician.ch.

Act 38-2026 extended Puerto Rico’s investor decree under Act 60 and split it in 2 at a date. The picture sets the 2 sides of that date against each other.

A decree applied for by 31 December 2026 keeps dividends, interest and gains that accrue after the move at 0% through 2035. One applied for from 1 January 2027 pays 4% on the same income.

Gains built up before the move are not covered: they stay federally taxable for 10 years, after which Puerto Rico taxes them at 5%. The San Juan page gives the rule and its source, as published.

The Patrician.ch research desk

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The data

Every row in the picture.

Under Act 60Dividends, interest, gains after the move
Applied for by 31 December 20260% through 2035
Applied for from 1 January 20274%
Gains built up before the moveFederal tax 10 years, then 5%
Bona fide residence183 days a year

Source: Act 38-2026, Puerto Rico Office of Legislative Services. As of 22 Oct 2026. The page behind every figure: patrician.ch/cities/sju/.

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Next visual · KeptKept: the tax that follows a US passport, 2026The page behind itpatrician.ch/cities/sju/
Questions

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The data behind it stays under the site’s terms: quote a figure with a link, but do not rebuild the dataset.

Where do the figures come from?

Act 38-2026, Puerto Rico Office of Legislative Services. As of 22 Oct 2026.

Every figure in the picture and the table is computed from the page it comes from, patrician.ch/cities/sju/.

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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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