an income tax in Puerto Rico of only 4%
there is no tax on dividends
If you sell your company, sell real estate, sell shares in public companies, you name it, no capital gain tax
To qualify, an individual must not have been a resident of Puerto Rico within in the last 15 years.
You must become a resident of Puerto Rico by December 31, 2035, and
you must reside there for at least 183 days a year.
You also have to do the paperwork, filing an application with the tax authority there. Once that’s approved, it’s a binding contract and you’ll get:
Tax-free interest and dividends earned after you become a resident.
No long-term capital gains tax on appreciation after you become a resident.
5% tax on long-term capital gain for appreciation before you move for any sales during your first 10 years as a resident.