Consulting and professional services
A firm serving clients outside Puerto Rico establishes its service operation on the island.
Explore what Puerto Rico
could mean for your business.
Your next stage of growth could include a new operation in Puerto Rico, a specialized team on the island, or the relocation of an existing business. Act 60 offers incentives that may support those plans—including opportunities for businesses already established in Puerto Rico.
VPL helps you connect the opportunity with the structure, tax planning and ongoing support needed to move forward.
4%
Puerto Rico income tax
on qualifying export services net income
Benefits worth exploring
For eligible export services businesses operating under an approved decree, benefits generally include a 4% Puerto Rico income tax rate on qualifying net income, along with exemptions for qualifying profit distributions and certain property and municipal taxes. Applicable conditions and decree terms determine the benefits available.
Puerto Rico incentives and U.S. federal tax obligations require coordinated planning. The 4% rate does not represent a combined Puerto Rico and U.S. tax rate.
Could your business operate from Puerto Rico?
Software and technology
A company builds a Puerto Rico team to develop software or provide technical services for outside markets.
Marketing and creative services
An agency manages campaigns, design or other eligible services from Puerto Rico for clients abroad.
Shared services
A business group establishes a Puerto Rico operation to provide finance, administrative or customer support services to affiliates outside the island.
These examples illustrate potential opportunities. Eligibility depends on the specific services, customers and connection of the work to Puerto Rico.
Establish a team. Expand an operation. Consider a full relocation.
The right approach starts with understanding how your business creates value: where the work takes place, who performs it, which assets are involved and how related companies interact.
VPL helps evaluate the legal and tax implications of the proposed arrangement, including activities that would remain outside Puerto Rico.
Considering a personal move as well?
Individual resident investor incentives follow separate eligibility and compliance rules. Application timing, residency, income sources and the timing of investment gains all matter. Business and personal planning should be considered together.
Support throughout the process
Planning
Evaluating potential incentives, business objectives and Puerto Rico and U.S. tax considerations.
Organization and structuring
Establishing entities and planning ownership and operational arrangements.
Registrations and applications
Preparing registrations, supporting documentation and incentive applications, and assisting with agency follow-up.
Implementation
Setting up accounting, reporting and administrative processes for the operation.
Ongoing compliance
Preparing applicable returns and annual reports, monitoring decree obligations and reviewing changes as the business evolves.
Let’s explore your next move in Puerto Rico.
From planning and organization to implementation and ongoing compliance, VPL helps you connect the steps.
General information for educational purposes. Examples do not establish eligibility or constitute legal or tax advice. Benefits depend on applicable law, approval and continued compliance.
Official references
Código de Incentivos de Puerto Rico · Invest Puerto Rico — Tax benefits