General Incentives
Preferential tax framework for qualifying exempt businesses, including income, property and municipal tax benefits.
Puerto Rico Incentives Code
Act 60-2019 Incentives at a Glance
A concise overview of the principal incentive programs available under Puerto Rico’s Incentives Code.
Individuals
Includes Resident Individual Investors and other qualifying professionals, researchers and individual incentive programs.
Export Services
Preferential tax treatment for qualifying services and activities exported from Puerto Rico to customers outside Puerto Rico.
Finance & Insurance
Specialized incentives for qualifying international financial, insurance and investment activities.
Visitor Economy
Incentives for eligible tourism and hospitality projects, including potential tax credits.
Manufacturing
Preferential tax treatment for qualifying manufacturing, industrial, technology and research activities.
Infrastructure & Green Energy
Incentives for qualifying infrastructure, renewable energy and related development projects.
Agroindustries
Tax incentives for bona fide farmers and qualifying agricultural and agroindustrial activities.
Creative Industries
Incentives and potential tax credits for qualifying film, television and creative-industry projects.
Entrepreneurship
Programs supporting young entrepreneurs, small businesses and business incubators.
Other Industries
Specialized incentives for qualifying air, maritime and cruise-industry activities.
Tax Credits, Grants & Development Programs
Separate incentives may be available for tourism, manufacturing, R&D, energy, infrastructure and film projects.
Important
Eligibility and benefits depend on the applicant, activity, filing date, decree terms and ongoing compliance.
Caribbean Legal Counsels, LLC
Act 60 legal and tax incentive advisory for individuals and businesses considering Puerto Rico.
Mireya Santos-Soto, Esq., CPA
Metro Office Park, Lote #2, Calle 1, Suite 121
Guaynabo, Puerto Rico 00968-1718