Notable
Act 60 (formerly Acts 20/22) offers 0% capital gains tax and 4% corporate rate for qualifying new residents. No federal income tax on Puerto Rico-source income. Major relocation incentive for high earners and investors.
State Profile
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Taxes
Income Tax
PR has its own income tax up to 33%. However, bona fide PR residents pay NO federal income tax on PR-source income. Act 60 reduces this to 4% for qualifying businesses and 0% on capital gains.
Property Tax
Sales Tax
Social Security
Pension / IRA
Social Security benefits exempt from PR income tax
Estate Tax
Puerto Rico residents are subject to federal estate tax but not PR estate tax
Inheritance Tax
Capital Gains
Under Act 60, qualifying new residents pay 0% on capital gains accrued AFTER establishing residency. Gains accrued before moving are subject to federal rates when realized.
Housing & Cost of Living
Cost of Living Index
National avg = 100
Politics & Gun Laws
2024 Presidential Vote
Gun Laws
Carry Permit
Purchase Permit Required
Daily Life
Consumer Fireworks
Check local ordinances
Veteran Benefits
Veteran-Friendly Score
6.5% of state population are veterans
Property Tax Exemption
Partial exemption for service-connected disability
Military Retirement Pay
Active Duty Pay
VA Facilities Access
Notable Benefits
See your full cost of living in Puerto Rico
Housing, taxes, childcare, insurance — all estimated.
Stay Current
Get notified when Puerto Rico tax laws, gun laws, or social policy changes.
Puerto Rico Guides
Data is informational only. Verify with a tax professional, real estate agent, and local sources before making relocation decisions. Crime data: FBI UCR ~2022. Healthcare: Commonwealth Fund / US News ~2023. Education: Education Week ~2023. Housing: Zillow / Census ACS ~2024. Insurance: rate surveys ~2024. Sponsored links marked “Sponsored” may earn a commission. This does not affect our data or rankings.