Notable
Act 60 (formerly Acts 20/22) offers 0% capital gains tax and 4% corporate rate for qualifying new residents. No federal income tax on Puerto Rico-source income. Major relocation incentive for high earners and investors.
State Profile
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Taxes
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Income Tax
PR has its own income tax up to 33%. However, bona fide PR residents pay NO federal income tax on PR-source income. Act 60 reduces this to 4% for qualifying businesses and 0% on capital gains.
Property Tax
Sales Tax
Social Security
Pension / IRA
Social Security benefits exempt from PR income tax
Estate Tax
Puerto Rico residents are subject to federal estate tax but not PR estate tax
Inheritance Tax
Capital Gains
Under Act 60, qualifying new residents pay 0% on capital gains accrued AFTER establishing residency. Gains accrued before moving are subject to federal rates when realized.
Housing & Cost of Living
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Cost of Living Index
National avg = 100
Politics & Gun Laws
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2024 Presidential Vote
Gun Laws
Carry Permit
Purchase Permit Required
Jobs & Economy
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Job Market
-0.5% job growth · 8.5% unemployment
Top Industries
Tech Jobs
Healthcare Jobs
Remote Work
Median Household Income
Daily Life
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Consumer Fireworks
Check local ordinances
Weather & Natural Risks
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Winter Severity
Avg January high: 77°F
Summer Heat
Moderate summers
Annual Rainfall
Tornado Risk
Hurricane Risk
Wildfire Risk
Flood Risk
Natural Hazards
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Venomous Snakes
Spider Hazard
Scorpions
Hurricane Risk
Tornado Risk
Wildfire Risk
Earthquake Risk
Armadillo Leprosy Risk
Danger score is a composite index. Methodology ↗
Veteran Benefits
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Veteran-Friendly Score
6.5% of state population are veterans
Property Tax Exemption
Partial exemption for service-connected disability
Military Retirement Pay
Active Duty Pay
VA Facilities Access
Notable Benefits
See your full cost of living in Puerto Rico
Housing, taxes, childcare, insurance — all estimated.
Trending in Puerto Rico
New Legislation Targets Birthright Citizenship in Territories Like Puerto Rico - Truthout
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United protest in Puerto Rico calls for independence from US colonial rule - The Militant
The Militant · Jul 24
What, to the colonized, is the Fourth of July? - prismreports.org
prismreports.org · Jul 1
U.S. Senate Committee Focuses on Puerto Rico - puerto rico report
puerto rico report · Jun 22
Stay Current
Get notified when Puerto Rico tax laws, gun laws, or social policy changes.
Puerto Rico Guides
Data is informational only. Verify with a tax professional, real estate agent, and local sources before making relocation decisions. Crime data: FBI UCR ~2022. Healthcare: Commonwealth Fund / US News ~2023. Education: Education Week ~2023. Housing: Zillow / Census ACS ~2024. Insurance: rate surveys ~2024. Sponsored links marked “Sponsored” may earn a commission. This does not affect our data or rankings.