Act 38-2026 — filing deadline
Applications filed by 31 December 2026 keep the 0% rate.
Act 38-2026 extended Puerto Rico's Individual Resident Investor programme through 2055, but tightened the terms for anyone applying from 1 January 2027. What fixes your position is the date your application is submitted — not the date your decree is granted. An application filed in time keeps the current treatment even if the decree itself arrives the following year.
See where you stand114
114 days remaining
Date: December 31, 2026
- Dividends and interest
- Filed by 31 Dec 20260% Puerto Rico tax, through 31 December 2035
- Filed from 1 Jan 20274% Puerto Rico tax, through 31 December 2055
- Capital gains arising after residency
- Filed by 31 Dec 20260% Puerto Rico tax, through 31 December 2035
- Filed from 1 Jan 20274% Puerto Rico tax, through 31 December 2055
- Capital gains arising before residency
- Filed by 31 Dec 20265% Puerto Rico tax, through 31 December 2035
- Filed from 1 Jan 20275% Puerto Rico tax, through 31 December 2055
- Prior non-residency you must evidence
- Filed by 31 Dec 2026The rules in force before Act 38-2026
- Filed from 1 Jan 2027Six years immediately before relocating to Puerto Rico
- Programme runs until
- Filed by 31 Dec 202631 December 2035
- Filed from 1 Jan 202731 December 2055
Source Act 38-2026, signed 10 March 2026, amending the Puerto Rico Incentives Code (Act 60-2019). Existing decree holders are not affected and keep their current treatment. Summary only — confirm your own position with your CPA and attorney before acting.
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