Puerto Rico’s Act 60 offers 0% tax on certain capital gains — but only for post-residency appreciation. Here’s what actually qualifies, how the 5% rule works, and what remains taxable.

Puerto Rico offers a 4% corporate tax rate under Act 60 — but only for qualifying export service businesses. Here’s how Chapter 3 really works, and where most business owners get it wrong.

Puerto Rico’s Act 60 benefits only apply to Puerto Rico-source income — not all income. Here’s how sourcing rules actually work, and why mistakes trigger IRS audits.

Puerto Rico Act 60 can reduce corporate taxes to 4% and eliminate certain capital gains—but only if you meet strict residency and sourcing rules. This guide breaks down what works, what doesn’t, and how to structure it properly.