Act 60 Eligibility Quiz: Is Puerto Rico's Tax Decree Right for You?
A 2-minute self-check on whether Act 60 fits your situation. Educational only — not legal advice or an eligibility determination.
Content current as of June 2026. This self-check is general educational information, not legal or tax advice, and it does not tell you whether you legally qualify for Act 60. It does not create an attorney-client relationship. Only a fact-specific review with qualified counsel can determine eligibility.
What this quiz does — and doesn't — tell you
This self-check weighs the factors that most often decide whether Act 60 delivers real value: whether you can genuinely relocate, what kind of income you have, when your gains would be realized, and your prior Puerto Rico residency. It is a starting point for a conversation, not a legal opinion. It cannot confirm that you qualify, calculate your actual tax, or replace a fact-specific review. For the next layer of detail, see Who Should NOT Move to Puerto Rico for Act 60, run the numbers on the Act 60 Savings Calculator, and — if the timing matters — read the December 31, 2026 deadline guide.
Frequently Asked Questions
No. It is an educational self-check that flags whether Act 60 is likely a good fit for your situation and what to look into next. Legal eligibility for an Act 60 decree depends on your specific facts — including bona fide residency, prior-residency look-back, and income sourcing — and can only be determined through a fact-specific review with qualified counsel.
Generally, someone who can genuinely relocate to Puerto Rico (living there 183+ days a year with their home and family on the island), whose income is substantially investment income or who expects significant capital gains to accrue after the move, and who is prepared to maintain the annual residency, donation, and reporting obligations. Income that is mostly U.S.-source wages or retirement, an inability to fully move, or large gains realized before residency are common reasons it isn't a fit.
Yes. Even if most of your income is investment income, owning a controlled foreign corporation means GILTI and Subpart F can still tax its earnings to you federally, and an individual Act 60 decree does not solve that — it calls for a separate structuring review. See Does Act 60 Eliminate GILTI/Subpart F?
Want a real answer on your facts?
An eligibility and tax-impact diagnostic confirms your residency picture, income mix, built-in gains, and prior-state exit — and whether a 2026 filing is feasible.
Book a Free Strategy CallThis quiz is a simplified educational tool and does not constitute legal or tax advice, an eligibility determination, or a guarantee of any result. It does not account for your full facts, and Act 60 and its requirements change. No attorney-client relationship is formed by using this tool. For advice specific to your situation, schedule a consultation.