US Commonwealth
Puerto Rico
Opportunity Score
84/100
Population
3.3M
Digital Nomad
81/100
Market Overview
US-jurisdiction island offering Act 60 tax incentives, strong internet and a large talent pool.
Key Indicators
Bars show how Puerto Rico compares across the 22 tracked Caribbean markets.
Internet speed: Strong fiber-driven growth; median fixed broadband download speed. Source: Ookla Speedtest Global Index · 2024.
1,000,000 annual tourist arrivals (2024)
Approximate non-resident air arrivals. Source: Discover Puerto Rico / Tourism Company.
Tax Profile
Headline statutory rates for Puerto Rico. The Tax Friendliness score above is derived from these figures.
Personal Income
33%
top rate
Corporate
37.5%
standard rate
Capital Gains
15%
on disposals
VAT / Sales
11.5%
standard rate
Standard personal top rate ~33% and combined corporate ~37.5%. Act 60 grants qualifying individual investors 0% on capital gains and dividends. IVU (sales tax) 11.5%.
Source: PwC Worldwide Tax Summaries · 2025. Statutory headline rates; individual circumstances and incentive programs may differ. Not tax advice.
Local partners on Puerto Rico
Law firms, real estate agents, and relocation advisors who can help you move to or invest in Puerto Rico.
Atlantic Expat Insurance
Insurance
International health & property cover
Global health insurance and property cover tailored to expats, retirees, and digital nomads relocating to the Caribbean.
Island Relocation Co.
Relocation
End-to-end relocation & settling-in services
Concierge relocation support: school search, home finding, shipping, and local onboarding for families and remote workers.
SafetyWing Nomad Health
Insurance
Global health insurance for nomads & expats
Flexible monthly health coverage designed for remote workers and long-term travelers, valid across the Caribbean and worldwide.
Partners are independent third parties. Some are paid placements and some are affiliate links, meaning we may earn a commission at no extra cost to you. Caribbean Trend Lab does not endorse or vet their services — always do your own due diligence. See all partners.
Related Research
In-depth regional reports covering Puerto Rico and the wider Caribbean.