Puerto Rico Act 60 Explained: Decrees, Costs and 2026 Changes
A plain-English guide to Puerto Rico's Incentives Code, the decrees it offers, what a decree really costs each year, how to apply with DDEC and what changed through 2026.
Guides · 5 articles
Act 60 and incentives
Puerto Rico's Incentives Code (Act 60-2019): resident investors, export services, young entrepreneurs, physicians and the annual report.
Decree Annual Report (IANE) to DDEC: Deadlines and Fines
What the exempt business annual report is, when it is due for tax year 2025, what it costs, what fines DDEC imposes and what changes starting with tax year 2026.
Puerto Rico Export Services Decree (Former Act 20): A Guide
How Puerto Rico's export services incentive works for consultants, software firms and other service businesses, including the 4% rate, the no-nexus rule, the job requirement and yearly reporting.
Puerto Rico Resident Individual Investor Decree (Former Act 22)
Who qualifies for Puerto Rico's resident investor decree, how investment income is taxed before and after the 2027 change, the yearly obligations and the federal residency rules the IRS enforces.
Act 60 for Young Entrepreneurs and Physicians: What Still Applies
Requirements and benefits of the incentive for young entrepreneurs ages 16 to 35, and of the qualified physician decree, which no longer accepts new applications except in one case.
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