Puerto Rico Act 60 (Tax Decree, not a visa) (2026)
Requirements, income thresholds, and step-by-step application guide
Visa Type
Act 60 (Tax Decree, not a visa)
Min. Income (USD)
Varies
Tax Residency After
183 days
Entry for US Citizens
999-day tourist + visa
Key facts for the Puerto Rico Act 60 (Tax Decree, not a visa)
Last updated 2026-07-20No visa required — Puerto Rico is a US territory, so anyone authorized to enter the United States (all US citizens included) may live and work there. There is no separate digital-nomad visa
US immigration rules apply. Non-US citizens need US entry/work authorization (e.g. a US visa or ESTA for short visits); there is no PR-specific nomad visa.
Not income-based. US citizens need no permit; the relevant framework for movers is the Act 60 tax-incentive decree (below), which is optional
None to relocate (US citizens). Act 60 tax decrees carry a one-time filing fee plus an annual fee, and the individual-investor decree requires an annual charitable donation
Confirm current Act 60 fees and donation amounts with Puerto Rico's DDEC.
US citizens: indefinite. Act 60 tax decrees run for a fixed term (individual-investor decrees historically through 2035), contingent on maintaining bona-fide residency
US citizens simply relocate. For tax benefits, apply for an Act 60 decree through Puerto Rico's Department of Economic Development and Commerce (DDEC)
Bona-fide Puerto Rico residents are generally exempt from US federal income tax on PR-source income. Act 60 can further reduce PR tax (e.g. 4% for qualifying export-services businesses; 0% on certain PR-source capital gains/dividends for qualifying individual residents). It requires meeting the bona-fide residency tests, including a 183-day presence test. Confirm with the IRS and DDEC
This is a high-stakes tax area — get professional advice before relying on any figure.
Disclaimer: This is general information, not immigration or legal advice. Visa rules, income thresholds, and fees change and vary by nationality and consulate. Figures tagged “commonly cited” are widely reported but not officially confirmed — always verify current requirements with the official Puerto Rico immigration authority or a licensed immigration attorney before applying.
What is the Puerto Rico Act 60 (Tax Decree, not a visa)?
Puerto Rico is a US territory — US citizens need no visa or work permit and can stay indefinitely. Non-US visitors enter under US visa rules. Act 60 is the local tax decree (not an immigration document) that grants the 4% / 0% rates. To qualify, you must become a bona fide PR resident — present in PR for 183+ days/year, have your tax home in PR, and have a closer connection to PR than to the US or any foreign country. The decree application is a 5-figure undertaking with annual fees and required charitable contributions. Time-sensitive: applicants who file and obtain the decree on or before December 31, 2026 retain the historic 0% structure on dividends, interest, and post-move capital gains until January 1, 2036; applications filed from January 1, 2027 fall under Act 38-2026's new 4% preferential rate on those same income types.
Important note: US citizens move here without paperwork. Non-US citizens follow the same US visa categories used to enter the mainland — the ESTA / B-1/B-2 / E-2 framework all applies, with the same 90-day visa-waiver limits.
What are the requirements for the Puerto Rico digital nomad visa?
Most Puerto Rico digital nomad visa applications require the following documents. Requirements can change — always verify with the official Puerto Rico immigration authority or a licensed immigration attorney before applying.
Valid passport
Typically required to be valid for at least 6 months beyond your intended stay.
Proof of remote income
Bank statements, employment contracts, or client invoices proving stable remote income.
Health insurance
Valid international health insurance covering your stay in Puerto Rico. SafetyWing and Cigna Global are common choices.
Proof of accommodation
Lease agreement, coliving contract, or hotel reservation for initial accommodation.
Clean criminal record
Background check from your home country, often requiring an apostille and certified translation.
Application fee
Consulate application fees vary by nationality and processing location.
Health insurance for the Puerto Rico Act 60 (Tax Decree, not a visa)
Proof of valid international health insurance is one of the most common Puerto Rico nomad-visa requirements — and consulates often want it before they'll approve you. SafetyWing's Nomad Insurance is popular with applicants because it's monthly, cancellable, and covers you across borders. Check a live price for your age and dates below.
Insurance pricing for Puerto Rico
Live quote — enter your age and travel dates. Monthly billing, cancel anytime, covers most nomad-visa requirements.
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Does the Puerto Rico digital nomad visa trigger tax residency?
Tax residency in Puerto Rico is typically triggered after spending 183 days in a calendar year. If you stay under this threshold, you may avoid Puerto Rico tax residency — but you still have obligations in your home country.
Puerto Rico operates a separate income-tax system from the US federal government. Bona fide PR residents owe no US federal income tax on PR-source income (IRC §933 exclusion); they still owe US federal tax on US-source and foreign-source income, and continue to file a US Form 1040 if they have any. Local PR tax is a progressive bracket up to 33% without the Act 60 decree. With Act 60, export-services income is taxed at 4%, dividends and interest are 0% (current applicants), and capital gains accrued after the move are 0% (current applicants). FBAR and FATCA still apply for US citizens. Consult a Puerto Rico-licensed tax attorney before relocating — the leading firms include Holland & Knight, McConnell Valdés, Pietrantoni Méndez & Álvarez, and DLA Piper PR.
Banking and money in Puerto Rico
USD is the only currency. All major US banks operate on the island — Banco Popular (the local giant), Oriental, FirstBank, and Citi all have full branch networks. US-mainland banks (Chase, BofA, Wells Fargo) work without restriction; opening a local account is straightforward with a US driver's license or passport plus proof of PR address. ATMs are everywhere; fees are standard US-network rates. Wise, Revolut, and US fintech cards all work normally.
Where to live in Puerto Rico on the Act 60 (Tax Decree, not a visa)
Full Puerto Rico guide →Every city we cover in Puerto Rico — cost of living, neighborhoods, and visa-friendly logistics.
Check your eligibility
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Need help with your application?
Visa requirements change fast and mistakes are costly. A qualified immigration attorney can review your application, flag issues before they become rejections, and handle filings on your behalf.
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Frequently Asked Questions
What is the Puerto Rico Act 60 (Tax Decree, not a visa)?
Puerto Rico is a US territory — US citizens need no visa or work permit and can stay indefinitely. Non-US visitors enter under US visa rules. Act 60 is the local tax decree (not an immigration document) that grants the 4% / 0% rates. To qualify, you must become a bona fide PR resident — present in P
How much income do I need for the Puerto Rico digital nomad visa?
Income requirements vary and depend on your specific circumstances. Check the official Puerto Rico immigration authority for current thresholds.
Does the Puerto Rico digital nomad visa lead to tax residency?
In Puerto Rico, tax residency is typically triggered after 183 days in a calendar year. Puerto Rico operates a separate income-tax system from the US federal government. Bona fide PR residents owe no US federal income tax on PR-source income (IRC §933 exclusion); they still owe US federal tax on US-source and foreign-source income, and continue to file a US Form 1040 if they have any. Local PR tax is a progressive bracket up to 33% without the Act 60 decree. With Act 60, export-services income is taxed at 4%, dividends and interest are 0% (current applicants), and capital gains accrued after the move are 0% (current applicants). FBAR and FATCA still apply for US citizens. Consult a Puerto Rico-licensed tax attorney before relocating — the leading firms include Holland & Knight, McConnell Valdés, Pietrantoni Méndez & Álvarez, and DLA Piper PR.
Can US citizens get the Puerto Rico Act 60 (Tax Decree, not a visa)?
Yes — US citizens can enter Puerto Rico visa-free for up to 999 days as tourists, and can apply for the Act 60 (Tax Decree, not a visa) to extend their stay legally for remote work.
Related
Disclaimer: This guide is for general informational purposes only and does not constitute legal or immigration advice. Visa rules, income requirements, and processing times change frequently — always verify current requirements on the official Puerto Rico government website or consulate before applying. Settled Nomad is not responsible for any outcomes arising from reliance on this information.