Puerto Rico
state province · United StatesPuerto Rico is the only way US citizens escape federal capital gains tax without renouncing. Act 60 residents pay 0% on crypto gains accrued after moving — for decrees obtained through 2025; applicants from January 2026 pay 4%. Requires 183+ days a year on island, a home purchase, annual donations, and tolerance for active IRS scrutiny.
Bitcoin tax treatment
Act 60 bona fide residents pay 0% on capital gains accrued after establishing residency for decrees granted through December 31, 2025; applicants from January 1, 2026 get a 4% rate instead. Appreciation from before the move remains federally taxable, and the program now runs to 2055.
territorial taxation: no
Getting in
Residency: Obtain an Act 60 Individual Investor decree, spend 183+ days per year on the island, buy a home within 2 years, and donate $10K annually to local nonprofits; filing and compliance costs run several thousand dollars a year, with stricter reporting (CPA letters, wallet disclosures) from 2026.
Citizenship: Not applicable — Puerto Rico is a US territory and residents remain US citizens.
Regime stability — the honest note
The 0% rate already became 4% for post-2025 applicants and the IRS runs an active enforcement campaign against decree holders — assume continued tightening.
Verified 2026-06-12. Tax law is paper, not bedrock — verify against primary sources before moving anything that matters. This is not tax or legal advice.