2026 filing windowApplications filed by 31 Dec 2026 may still lock the 0% individual rate. From 2027, new decrees generally move to 4%.
See the rules
Puerto Rico · Act 60 specialists
We file and keep Act 60 decrees for investors and export companies. Most export files qualify for 2%, not 4%. Applications we have filed have been approved 100% of the time — then we stay on the file so Hacienda and the IRS do not become a surprise.
2%
Export rate, first 5 years, volume ≤ $3M
0%
Individual rate if filed in 2026
100%
Approval on applications we filed
3,899
Export-service decrees granted in PR, 2012–2024
The Incentives Code
Act 60-2019 folded the old Act 22 and Act 20 regimes into a single code. Most clients need one chapter. Serious operators often need both — and the federal residency tests that sit underneath.
Chapter 2 · formerly Act 22
For U.S. persons who become bona fide residents of Puerto Rico. Interest, dividends, and post-move capital gains can be taxed at 0% if the decree is filed in 2026 — or 4% for applications filed from 2027 under Act 38-2026.
Chapter 3 · formerly Act 20
Eligible services performed from a bona fide Puerto Rico office for clients with no island nexus — consulting, software, finance, creative, and other DDEC-approved work. The headline rate is 4%. The rate most companies actually take is 2% for the first five years when annual business volume is $3 million or less.
How we work
01
Federal, state, and Puerto Rico picture before you change your tax home — including built-in gains and what does not move with you.
02
Entity, decree chapter, and how you pay yourself. For export companies we also lock the volume test — $3 million or less is 2% for five years, and that is where most files sit. 1099 versus W-2 is an audit fact, not a preference.
03
Applications, supporting evidence, and the grant itself. We stay in the file until DDEC issues.
04
183 days, tax home, closer connection — documented, not assumed. Annual accounting and the $10,000 contribution.
The island, in numbers
Act 60 is not a rumor. DDEC has been granting export-service and resident-investor decrees for more than a decade. The 2% band is where most operating companies actually sit.
2%
First-five-year export rate when annual volume is $3 million or less — the tier most businesses qualify for.
100%
Approval on Act 60 applications Bonn LLC has filed. Not a government guarantee — our record.
3,899
Export-service decrees granted in Puerto Rico from 2012 through 2024 (DDEC / GAO).
5,852
Resident-investor decrees in the same window. Not everyone who holds a decree has relocated — the ones who live the tests keep the benefit.
Decree counts: Puerto Rico DDEC data as reported by the U.S. Government Accountability Office (GAO-26-107225), 2012–2024. Approval rate is Bonn LLC’s filing record.
Practice
Federal, state, and Puerto Rico income in one picture, before you relocate.
Act 60 chapters, stacked credits, and the grant we can actually defend.
Formation, export-company substance, and how compensation is reported.
Presence, tax home, and closer-connection files the IRS already asks for.
Books, 480s, and the annual work that keeps the decree alive.
The IRS has campaigns on Act 60 residents. We keep the file ready.
Working read
Five questions. A directional read — not a determination, and not a filing. The consult is where we put numbers on it.
1 / 5
From clients
Want to give a shout out to Amervim Bonano for taking my call today to answer questions and help me understand what to expect with all this 20/22 paperwork. Highly recommend him.
Act 20 Grant is approved!!! Many thanks to Amervim Bonano, he made this process very, very easy.
We just got off a call with Amervim Bonano. He was very helpful in answering all of our questions. Highly recommend.
From the desk
May 14, 2026
Pero la mayoría nunca hace los números completos.Especialmente en Puerto Rico. Muchos ven esto: Y automáticamente dicen: ✅ “Mejor compro porque pago lo mismo.” 🚨 Ahí es donde MUCHOS fallan. Porque en Puerto Rico, el pago de hipoteca NO es el costo real total de vivir en esa propiedad. La mayoría de las personas solamen
September 16, 2025
Moving to Puerto Rico to take advantage of the benefits under Act 60 can be a game-changer for entrepreneurs, investors, and professionals. But with the IRS increasing its focus on residency and sourcing of income, residents must be prepared for a potential audit. At BONN LLC, we help our clients stay audit-ready by ke
August 28, 2025
Act 60 (now Act 60-2019) provides attractive tax incentives for businesses and individuals relocating to Puerto Rico, but maintaining compliance is crucial. Revocation of these benefits can have significant financial implications. Below, we outline the primary reasons for revocation, based on official guidelines from t
A consult is a working session, not a pitch. If the profile is wrong for a decree, we say so.
