If you’re considering relocating to Puerto Rico under Act 60 or simply seeking an upscale property in the metro area, this luxury home for sale in San Juan offers an unmatched combination of comfort, security, and sustainability. Located in one of the island’s most exclusive gated neighborhoods, this fully furnished residence is ideal for high-net-worth individuals or families looking for a move-in ready option with top-tier amenities.
Property Highlights
Master Suite: Including its own luxury bathroom
Two additional ensuite bedrooms: Each with a private bathroom and walk-in closet
Total: 3 spacious bedrooms and 4.5 bathrooms
Solar Power System: 36 solar panels with 3 Enphase batteries
Backup Power: 15-kilowatt diesel generator for full energy independence
Water Storage: 600-gallon cistern with solar water heater
Air Conditioning: 6 brand-new Trane inverter AC units
Security: High-end surveillance system and 24/7 double-guarded gated community
Appliances: Commercial-grade kitchen equipment, fully equipped throughout (See image below)
Filtration: Whole-home water filtration system
Furnishings: Includes all furniture and appliances – just bring your suitcase!
Why This San Juan Property Stands Out
This luxury home for sale in San Juan is designed for comfort, efficiency, and peace of mind. With both solar and diesel backup power, it ensures uninterrupted living – even during outages. The home’s prime location within a double-secured gated community provides added privacy and safety – perfect for Act 60 investors, remote executives, or retirees.
Whether you’re relocating permanently or planning extended stays in Puerto Rico, this property offers the rare benefit of being fully turnkey: no need for remodeling, furnishing, or upgrades.
Ideal for Act 60 Relocation
San Juan is a preferred destination for Act 60 applicants due to its access to legal, financial, and healthcare services, as well as top-tier private schools and international travel connections. This luxury home for sale in San Juan aligns perfectly with the needs of those relocating to the island for tax optimization and lifestyle improvements.
Want More Info?
More details are available upon request. If you’re interested in scheduling a private showing or receiving a full info sheet, contact our team today. Don’t miss this rare opportunity to own one of the most well-equipped, energy-resilient properties on the island.
Staying connected is essential for remote work, business, and daily life. Puerto Rico offers a variety of internet and mobile providers, each with unique advantages in terms of speed, coverage, and affordability. This guide compares the top internet and mobile providers in Puerto Rico to help expats, digital nomads, and new residents make the right choice for their lifestyle.
Internet Providers in Puerto Rico
Puerto Rico has several major internet service providers, each with different technologies and regional strengths. Below is a quick comparison:
Top Internet Options Compared
Provider
Connection Type
Coverage Area
Notable Features
Liberty
Fiber & Cable
Island-wide
Bundled TV & mobile; fast fiber plans
Claro
DSL & Fiber
Strong rural presence
Wide DSL network, growing fiber availability
AeroNet
Fixed Wireless
Urban & metro zones
Popular among remote workers
HughesNet
Satellite
Remote areas
Slower speeds; available island-wide
WorldNet
Fiber & Business DSL
Business districts
Business-focused packages
Optico Fiber
Fiber (XGS-PON)
San Juan metro only
Ultra-fast speeds up to 4 Gbps; premium plans
Tip: Liberty and Claro are the most widely used residential internet providers, while AeroNet is favored by digital professionals due to its consistent speed in urban centers.
If you live in a rural area, Claro’s DSL may be your best option, while city dwellers can benefit from Liberty’s high-speed fiber. HughesNet offers satellite internet, but it tends to be slower and more expensive – best used as a last resort. It’s worth noting that there is the possibility of an outage with Cable & DSL during a bad storm, so Fiber can offer the most reliability but it is not available in all areas yet.
Mobile Providers in Puerto Rico
Most U.S.-based mobile service providers operate in Puerto Rico with full coverage and no roaming fees. However, performance may vary based on your specific location.
Top 3 Cell Carriers in Puerto Rico
Provider
Network Type
Coverage Strength
Notes
T-Mobile
4G / 5G
Strong island-wide
Includes PR in U.S. roaming plans
Liberty
4G / 5G
Excellent in metro
Liberty handles local infrastructure for AT&T clients
Claro
4G / 5G
Strong rural reach
Great for island-wide coverage
Tip: If you already have a U.S. plan, check if Puerto Rico is included as domestic coverage. Most national carriers like AT&T and T-Mobile offer service without any roaming charges.
Claro is often praised for its island-wide reliability, while Liberty/AT&T has an edge in urban 5G speed. T-Mobile is a solid all-around option, particularly for travelers coming from the mainland.
Final Thoughts
Choosing the right provider depends on where in Puerto Rico you plan to live and how you use your devices. Urban areas typically have access to fast fiber internet and strong 5G service, while rural regions may rely more on DSL or satellite connections.
When selecting a provider, consider:
Location-specific coverage
Need for bundled services
Work-from-home demands or streaming habits
If you’re relocating for tax incentives under Act 60, having reliable service is essential to staying connected to stateside affairs, remote work, or investment platforms.
Need Help Navigating Services?
At Puerto Rico Advantage, we help new residents get set up smoothly—including choosing internet or mobile providers that match your needs. Schedule a free call with us today to get expert guidance!
Staying connected is essential for remote work, business, and daily life. Puerto Rico offers a variety of internet and cell phone providers, each with unique advantages in terms of speed, coverage, and affordability. This guide compares the top service providers to help expats, digital nomads, and new residents make the right choice for their lifestyle.
Puerto Rico has a unique tax system that differs from both the U.S. federal tax structure and that of the individual states. Whether you’re a resident, business owner, or someone considering relocating, understanding the island’s tax obligations—including income tax, sales tax, property tax, and municipal taxes—is crucial.
In this article, we will describe Puerto Rico’s outstanding tax incentive program and also give an overview of other taxes that may apply.
1. Act 60 Tax Incentives
One of the biggest draws for individuals and businesses relocating to Puerto Rico is the tax benefits under Act 60. This law consolidates previous tax incentive programs (such as Act 20 and Act 22) and offers significant advantages to qualifying individuals and companies. Therefore, understanding these incentives may be very important for anyone considering a move to the island.
For Individual Investors (Formerly Act 22)
0% (4% for applications submitted after December 31, 2025) tax on capital gains from Puerto Rico-sourced income.
0% (4% for applications submitted after December 31, 2025) tax on dividends and interest income earned from PR.
To qualify, individuals must become bona fide residents and spend at least 183 days per year on the island.
4% corporate tax rate on eligible business income. (2% for the first five years for small businesses)
100% exemption from PR dividends tax for business owners.
75% – 90% exemption on municipal and property taxes.
Eligible industries include IT, consulting, financial services, and more. Thus, businesses operating in these sectors may find Puerto Rico a highly attractive location.
Unlike the mainland U.S., Puerto Rico has its own income tax system, separate from federal taxation. Residents of Puerto Rico are generally exempt from paying U.S. federal income taxes on income earned in PR. However, they must file and pay taxes to the Puerto Rico Department of Treasury (“Hacienda”). Therefore, it is essential to understand the tax brackets and how they apply to different income levels.
Individual Income Tax Brackets (2024)
Puerto Rico has a progressive tax system with the following brackets:
There is also an Alternative Minimum Tax (AMT) that applies to higher earners.
Additionally, certain deductions, credits, and exemptions are available for individuals, which can help reduce tax liability. As a result, planning ahead can make a significant difference in overall tax obligations.
Corporate Income Tax
The standard corporate tax rate is 18.5%, plus a graduated surtax that ranges from 5% to 19% depending on net income.
Graduated Surtax
Net Income
$3,750 plus 5%
Up to $75,000
$11,250 plus 15%
From $75,001 to 125,000
$11,250 plus 16%
From $125,001 to $175,000
$19,250 plus 17%
From $175,001 to $225,000
$27,750 plus 18%
From $225,001 to $275,000
$36,750 plus 19%
Excess of $275,000 for a maximum nominal tax rate of nearly 37.5%
Furthermore, some businesses may qualify for tax incentives under Act 60, significantly reducing corporate tax rates. Consequently, companies should evaluate eligibility for these incentives to optimize their tax strategy.
Puerto Rico has a Sales and Use Tax (“IVU – Impuesto sobre Ventas y Uso”) similar to state sales taxes in the mainland U.S. However, there are key differences that businesses and consumers should be aware of.
General sales tax rate: 11.5%
10.5% goes to the central government
1% goes to municipalities
Reduced Tax Rates:
Prepared foods: 7%
Prescription medications and certain groceries: 0% (exempt)
Business-to-business (B2B) and professional services: 4%
Given these rates, understanding which products and services are taxed is essential for both individuals and businesses. Moreover, careful budgeting can help mitigate the impact of these taxes.
(Related: PR Tax Code – Sales and Use Tax note that this site is in Spanish but your browser should be able to translate it)
4. Property Taxes
Property taxes in Puerto Rico are relatively low compared to many U.S. states. They are assessed and collected by the Municipal Revenue Collection Center (“CRIM – Centro de Recaudación de Ingresos Municipales”). Consequently, property owners must be familiar with the applicable rates and exemptions.
Residential Property Tax (Real Property Tax):
The tax on real property is directly assessed by CRIM and may be paid in two installments.
Tax rates vary between 8.03% and 11.83%, depending on the municipality.
The tax is applied to a hypothetical fair market value (FMV) from the year 1957, which typically represents 40% to 50% of the property’s cost.
Moreover, homeowners may qualify for homestead exemptions, reducing taxable value. Therefore, applying for exemptions can result in significant savings.
Commercial Property Tax:
This tax applies to properties used for commercial purposes.
The tax rate is assessed similarly to residential properties but may be subject to different exemptions and deductions.
Personal Property Tax:
Businesses operating in Puerto Rico must pay an annual personal property tax ranging between 5.80% and 9.83%, depending on the municipality.
This tax applies to all personal property used in trade or business, including cash, inventory, supplies, and depreciable assets.
Businesses must file tax returns electronically via CRIM’s website by May 15 each year.
A 5% discount is available if the full personal property tax payment is made by the final installment date.
Real Estate Transfer Tax:
Puerto Rico does not impose real estate transfer taxes when buying or selling property.
5. Municipal Taxes
In addition to state-level taxes, Puerto Rico’s municipalities impose their own taxes, which vary by location. Municipality taxes in PR are somewhat like a city tax in the mainland.
Municipal License Tax:
Businesses must pay a municipal gross receipts tax ranging from 0.2% to 0.5%.
Municipal Property Tax:
The 1% IVU collected goes directly to municipalities.
Construction Taxes:
Additionally, local municipalities may impose taxes on building permits and property improvements, affecting development costs.
6. Other Taxes
Puerto Rico has several additional taxes that individuals and businesses should be aware of:
Motor Vehicle Tax:
Import taxes and registration fees apply when purchasing or shipping a car to Puerto Rico. Therefore, it’s important to factor in these costs when budgeting for transportation.
Excise Taxes:
Levied on imported goods, alcohol, tobacco, and luxury items, making certain purchases more expensive.
Estate & Gift Taxes:
Puerto Rico imposes estate and gift taxes separate from the U.S. system. Consequently, estate planning is essential for residents and business owners alike.
7. Other Deductions from Your Paycheck
In addition to income taxes, employees in Puerto Rico may see other mandatory deductions from their paychecks. These deductions contribute to public benefit programs and employee protections.
Social Security & Medicare (FICA):
Employees in Puerto Rico pay the same FICA taxes as mainland U.S. workers: 6.2% for Social Security and 1.45% for Medicare.
Temporary Disability Insurance (SINOT):
Employees contribute a percentage of their wages to Puerto Rico’s disability benefits program.
Workers’ Compensation:
Although typically paid by the employer, workers’ compensation coverage is required and may be noted on payroll records.
Retirement Contributions (if applicable):
Employees enrolled in retirement plans or pension programs may have deductions for contributions to those accounts.
Understanding these deductions is important for accurately budgeting your take-home pay and ensuring compliance with local and federal requirements.
Final Thoughts: Navigating Puerto Rico’s Tax System
Puerto Rico’s tax system is complex but offers both challenges and opportunities for residents and businesses. Understanding income taxes, sales taxes, property taxes, municipal taxes, and special tax incentives is crucial to ensuring compliance and optimizing tax planning.
For those relocating to Puerto Rico, consulting a local tax professional can help navigate the nuances of the tax system and identify potential savings. Moreover, staying informed about tax updates is key to maintaining compliance. Contact Puerto Rico Advantage to schedule a free initial consultation!
Need assistance with tax planning in Puerto Rico? Contact Puerto Rico Advantage for expert guidance on tax laws, compliance, and incentives.
Under the leadership of its new governor, Jenniffer González, the Puerto Rico government is considering a set of legislative proposals set to bring major tax changes. While the law changes have not yet been formally approved, they have reportedly strong support from local government leaders, suggesting they are likely to pass soon. We will be updating this article and notifying our mailing list as news is published.
These updates will impact investors, expatriates, and businesses relocating under Act 60 (the Puerto Rico Incentives Code), as well as those who have always lived in Puerto Rico. The goal is to balance tax benefits with fiscal sustainability and fairness. The tax reforms are projected to keep Puerto Rico attractive to investors and business owners wanting to save taxes, while creating more tax savings opportunities for Puerto Rico locals.
Here is an overview of the key changes for those using Puerto Rico’s tax incentives.
New 4% Tax for Future Act 60 Individual Investors
Introduction of the 4% Tax
A significant part of the Puerto Rico tax changes is a small increase in Act 60 investor income tax for new Investor program recipients starting January 1, 2026. The tax reforms propose to raise the current Act 60 0% tax on passive income to 4% for new Investors joining the program after 2025. These tax rates apply to Puerto Rico-sourced capital gains, interest, and dividends.
Grandfathering Existing Act 60 Recipients
Importantly, current Act 60 Investor incentive holders will keep their 0% tax rate. Those who obtain an Investor decree before the end of 2025 will not be subject to the new 4% tax. Over 4,000 investors enjoy this benefit, some still under the original Act 22 program.
Residency Requirement
Puerto Rico will add a prior residency requirement for new Act 60 applicants. Newcomers to PR must certify they have not been a resident for the 6 years prior to applying for the Investor program.
Extension of Act 60 to 2055
Another part of the Puerto Rico tax changes includes a plan to extend Act 60’s validity through 2055. Current Act 60 and Act 22 decrees are set to expire at the end of 2035, so this extension will represent a significant increase to these benefits.
It is possible that the new tax reforms will allow those decrees to be extended when they expire, but that the new 4% tax rate would apply starting in 2036. Details on this and other key points will be added as we receive them.
Continued 4% Tax Incentive for Businesses
Preservation of Core Business Incentives
Businesses relocating to Puerto Rico under Act 60 will continue to enjoy the 4% corporate income tax rate and a 100% tax exemption on Puerto Rico-sourced dividends. The new 4% tax only affects individual passive income under the Act 60 Investor program; the many business programs under Act 60 will remain unchanged.
Simplified Compliance
While no new corporate taxes were introduced, businesses must continue meeting requirements like hiring minimum staff and filing annual reports. The government also plans to simplify tax administration, including consolidating municipal sales tax (IVU) collections through the SURI system.
Tax Parity Measures and Other Reforms
Extending Low Tax Rates to All Residents
Puerto Rico proposes reducing the tax on capital gains, interest, and dividends for all residents to 4%. This move would match Act 60 benefits without requiring a special decree. If approved, this aspect of the reforms it would lower investment taxes dramatically for everyone, from the current 10%-15%.
Broader Tax Reform Package
The broader Puerto Rico tax changes come as part of a 13-measure tax reform package, supported by legislative leaders. Key reforms include:
Boosting other incentives: Extending a 10-year exemption for hospital income and rental income exemptions for residential landlords until 2040. The plan also eliminates the inventory tax on prescription medicines, helping lower consumer costs.
Encouraging savings: Increasing the deductible IRA contribution from $5,000 to $7,000 and doubling the education savings account deduction from $500 to $1,000.
Simplifying the tax code: Unifying filing dates, standardizing definitions like “LLC,” requiring consistent documentation, and consolidating filings in the SURI portal.
These reforms aim to make the system fairer, simpler, and more competitive.
Compliance and Opportunities for Investors and Expats
Act Now to Lock in 0% Benefits
For prospective Act 60 Investor program participants, the message is clear: apply before the end of 2025. Those who do can still secure the 0% tax rate on Puerto Rico-sourced gains.
Many U.S. investors are accelerating their relocation plans to Puerto Rico. Acting early allows them to be grandfathered under the more generous current rules. Those moving in 2026 or later will face the new 4% tax but will still enjoy significant tax savings compared to U.S. rates.
Increased Emphasis on Compliance
Puerto Rico is also taking compliance seriously. Adding a prior residency requirement ensures genuine relocation. Tax authorities have already increased audits and enforcement against those misusing Act 60. Past cases highlight that failing to meet requirements like the 183-day rule, $10,000 charitable donations, and annual reporting can invalidate the tax incentive contract, subjecting the taxpayer to significantly higher taxes than expected.
Why Puerto Rico Remains Attractive
Even with the new 4% tax, Puerto Rico remains highly attractive for investors. The island exempts U.S.-source income for bona fide residents, while the IRS exempts Puerto Rico-sourced income. This creates powerful tax savings.
After 2025, even without an Act 60 decree, residents may pay just 4% on capital gains, one of the lowest rates globally. Thus, Puerto Rico will likely continue drawing entrepreneurs and investors seeking significant tax advantages.
Bottom Line for 2025-2026
Puerto Rico’s 2025 tax changes mark a new era in its economic strategy. The Puerto Rico tax changes aim to preserve the island’s appeal to investors while promoting fairness and fiscal health.
The Act 60 program’s extension to 2055 provides long-term certainty. Those who act quickly in 2025 can secure 0% rates, while future applicants can still benefit from a globally low 4% rate.
Puerto Rico remains a tax-friendly destination for investors and businesses. These reforms could create a new set of opportunities, and as always, consulting a tax professional familiar with Puerto Rico law is highly recommended. Contact Puerto Rico Advantage to schedule a free consultation!
Puerto Rico is a land of economic opportunity, endless beaches, a rich culture, and friendly people. The weather is amazing year-round, and Puerto Rico offers many beautiful and safe places to live. Let us help you discover the many benefits and joys that life in Puerto Rico has to offer!
Puerto Rico is in the process of implementing tax reforms that are likely to impact the Investor program. If you are considering a move to PR soon, it is beneficial to consider applying for the Investor program before the end of 2025 to lock in the current benefits.
