18/10/2026
On December 31, 2026, Act 60 changes for investors moving to Puerto Rico.
If you file on or before that day, you pay 0% in Puerto Rico on interest, dividends and certain capital gains, through 2035. If you file on January 1 or later, it's 4%, through 2055.
But the 0% is Puerto Rico tax. The IRS can still tax part of what you earn. And keeping the decree costs $10,000 in donations and a $5,000 annual report fee, every year.
In the full video I explain what changed, the real costs, and how you prove you live here.
▶️ Full video on YouTube: https://youtu.be/AMfxmklN59A?si=ret-GTRNZ9dS8wW6
📋 Free checklist: https://dianaaccounting.com/act-60-investor-puerto-rico-2026/
🔔 Follow this page and subscribe to our YouTube channel for the full Act 60 series.
Questions? 787.998.4157 · [email protected]
Educational content. Not tax or legal advice. Consult a CPA and an attorney about your situation.