Do you qualify for Act 60?

What this Act 60 eligibility check covers

Puerto Rico's Act 60 offers qualifying new residents a preferential rate on certain investment income under the Individual Resident Investor decree (Chapter 2). Eligibility turns on published requirements: when you file, your prior Puerto Rico residency history, your status as a US person, and the type of income you hold. This free screener walks through those factors in nine short questions and shows where your answers land under the published rules — it does not file anything or share your answers until you ask for your report.

Timing matters. Applications filed by December 31, 2026 fall under the current 0% regime; applications filed in 2027 or later fall under a 4% preferential rate with a six-year prior-residency lookback, and the program is extended through 2055. The screener asks when you plan to apply so it can describe which regime the published rules place you in. Read more in the guide to the 2026 changes.

The prior-residency rule is the most common reason applicants are screened out under the published requirements. Act 60 requires that an applicant was not a Puerto Rico resident during a lookback period before applying; the exact window depends on the filing regime. Other factors — significant investment gains that built up before a move, family remaining stateside, and leaving a high-tax mainland state cleanly — do not disqualify anyone, but they are the kinds of details that a licensed Puerto Rico attorney or CPA typically reviews. A full breakdown of who the published rules cover is in the Act 60 requirements guide, and the presence test is explained in the 183-day rule guide.

The screener takes about two minutes, needs no account, and is free. At the end you can have a personalized summary of the published requirements for your situation emailed to you.

This tool provides educational information about published Act 60 requirements. It is not legal or tax advice, and completing it does not create any professional relationship. Consult a licensed Puerto Rico attorney or CPA about your specific situation.