Barcelona
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Puerto Rico
US territory with Caribbean weather and Act 60 — 4% tax for the right structure
San Juan is the most credible base in the Caribbean for US-citizen nomads, for a single reason: Act 60 (the post-2019 consolidation of Acts 20 and 22). For bona fide residents who actually relocate, qualifying export-services income is taxed at 4% and capital gains accrued after the move are 0%. This single policy has pulled thousands of US founders, traders, and crypto holders to the island over the past decade — concentrated in Condado, Old San Juan, and Dorado (a 40-min drive west). The trade-offs: humidity is heavy April–November, hurricane season is real (Maria in 2017, Fiona in 2022, ongoing grid fragility), and the cost of living is closer to Miami than to anywhere else in the Caribbean. For non-US citizens, the tax incentives don't apply and San Juan stops making sense versus cheaper Caribbean alternatives.
Estimated monthly costs in USD for a single digital nomad.
Puerto Rico is a US territory — US citizens need no visa or residency authorization. Act 60 is a tax decree (not an immigration visa) that requires becoming a bona fide resident: presence test (183+ days/year), tax-home test, and closer-connection test. The decree application is a 5-figure undertaking with annual fees and donation requirements; consult a PR tax attorney (Pietrantoni Méndez, McConnell Valdés) before committing.
Atlantic hurricane season peaks August–October. Grid infrastructure has not fully recovered since Maria; widespread outages and water service interruptions during major storms remain a real risk.
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