23 February 2026
By Publisher Ray Carmen
In the world of strategic wealth relocation, few destinations command attention quite like Puerto Rico. With sun-drenched coastlines, seamless U.S. access, and one of the most compelling tax frameworks in the Western Hemisphere, the island continues to attract entrepreneurs, fund managers, digital founders, and luxury homebuyers seeking both lifestyle and leverage.
At the centre of this momentum is Puerto Rico Act 60 — the consolidated incentives code that unified earlier programmes, including Acts 20 and 22, into a single legislative structure designed to attract new residents and export-focused businesses.
As we move through 2026, here is what high-net-worth buyers must understand before securing that oceanfront villa in Condado or a golf-side estate in Dorado Beach.
The 4% Corporate Tax Rate — Still a Strategic Advantage
For eligible export services businesses operating from Puerto Rico, Act 60 continues to offer a 4% corporate tax rate on qualifying income.
This remains highly attractive for:
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Investment managers
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Consultants
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Technology founders
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Digital and remote service providers
However, enforcement standards are firmer in 2026. Authorities require demonstrable operational substance, real local presence, and meaningful economic activity. Relocation must be genuine — not symbolic.
Capital Gains — Precision Planning Matters
For bona fide Puerto Rico residents who meet physical presence and tax home requirements:
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Puerto Rico-sourced capital gains may qualify for 0% tax.
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Gains accrued prior to establishing residency generally do not qualify.
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Timing of asset appreciation remains critical.
Strategic entry-date planning and long-term asset positioning are now central components of sophisticated relocation strategies.
Residency Requirements: Heightened Scrutiny
Both federal and local authorities continue to monitor:
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The 183-day physical presence rule
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Primary tax home determinations
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Closer connection tests
Owning luxury property alone does not establish residency. Buyers must relocate their professional, financial, and personal centre of life to the island.
Annual Compliance & Local Contributions
Act 60 decree holders are required to maintain:
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Annual filing and decree fees
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Mandatory charitable contributions
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Ongoing reporting and compliance documentation
These obligations are manageable for serious investors — but they are non-negotiable. Administrative precision protects incentive status.
The Luxury Property Market in 2026
Prime communities such as:
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Condado
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Dorado Beach
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Palmas del Mar
continue to attract sustained interest from mainland U.S. buyers and international investors seeking lifestyle paired with tax efficiency.
Ultra-prime inventory remains selective. Contemporary waterfront estates, branded resort residences, and turnkey modern builds command premium pricing, particularly within gated or master-planned communities.
The 2026 Reality Check
Puerto Rico is not a shortcut , it is a structured jurisdiction operating under clear statutory incentives, paired with increasing regulatory oversight.
It offers:
1. Transparent legislative framework
2. Strengthened compliance enforcement
3. Tangible lifestyle advantages
4. A resilient luxury real estate market
For buyers willing to relocate authentically and structure thoughtfully, Puerto Rico Act 60 remains one of the most compelling tax positioning strategies available within a U.S. territorial framework.
But by 2026, the message is clear: strategic relocation requires substance, planning, and professional guidance.
Puerto Rico in 2026 is about intentional living as much as intelligent structuring the fusion of financial strategy with Caribbean sophistication.
For luxury homebuyers who understand both lifestyle and legislation, the island continues to shine brilliantly.
