What is the rule 60 in Puerto Rico?

Rule 60, formally Act 60 of 2019, is a Puerto Rico tax incentive law that consolidated the earlier Acts 20 and 22. It offers two main benefits to bona fide residents who relocate to the territory: a 4 percent corporate tax rate on qualifying export services and a 0 percent tax rate on capital gains, interest, and dividends earned after becoming a resident. To qualify, you must establish bona fide residency (which includes spending at least 183 days per year on the island), purchase a home in Puerto Rico within two years, and make annual charitable contributions to local nonprofits. The structure has attracted crypto investors, remote business owners, and high-net-worth individuals. It is genuinely complex and worth a CPA conversation before making any decisions. For cost-of-living context, see our Puerto Rico page.