Puerto Rico•North AmericaAct 60 Export Services (Chapter 3)
At a Glance
Processing Time
60-90 days
Application Fee
Free
Stay Duration
Ongoing while business operates
Renewable
Varies
Job Offer
Not Required
Dependents
Allowed
PR Pathway
No
This visa does not offer a direct route to permanent residency.Remote Work
Not Required
Overview
Puerto Rico tax incentive for export services businesses. Provides 4% corporate income tax rate and other exemptions for companies providing eligible services to customers outside PR.
Act 60 Chapter 3 provides tax incentives for businesses exporting eligible services from Puerto Rico to customers outside the island. This supports PR's development as an international commerce hub.
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Requirements
Personal
Criminal Record Policy
Clean record required
Professional
Required Skills
Eligible Nationalities
This visa is available to citizens of: US
Documentation
Applicant Documents
Business registration
PR business license
Articles of incorporation
PR business documents
Business plan
Export services model
Financial projections
Business forecast
Track your documents or upload them for AI-powered review
Advantages
- 4% corporate income tax rate
- 50% municipal tax exemption
- 100% dividend exemption
- Property tax exemptions
- Support for business expansion
- No residency requirement for business owners
Considerations
- Must demonstrate export services model
- Requires PR business registration
- IRS scrutiny on income sourcing
- Ongoing compliance requirements
- Not for services provided within PR
Application Process
Establish PR business
Register business in Puerto Rico
Document export services
Proof of services for non-PR customers
Apply for decree
Through PR Commerce Department
Receive Act 60 decree
Business tax decree issued
Begin operations
Operate under tax incentive
Ready to Apply?
Check your eligibility first to see how well you match this visa