Process
How to Apply for Act 60 Decree: Complete Step-by-Step Guide
Comprehensive guide to applying for an Act 60 decree in Puerto Rico. Documents, requirements, timeline, and everything you need for successful application.
15 minJan 2026
Virtus Advisory
Puerto Rican firm dedicated to guiding individuals and businesses successfully through the Puerto Rico tax landscape with clarity, compliance and confidence.
Puerto Rican firm dedicated to guiding individuals and businesses successfully through the Puerto Rico tax landscape with clarity, compliance and confidence.
Our Commitment
Clarity
Complex tax law made understandable through transparent guidance
Compliance
Absolute adherence to all requirements with proactive monitoring
Confidence
Peace of mind through proven expertise and established relationships
Your Trusted Advisors
We are a CPA-led team committed to ensuring the success of our clients by minimizing tax liabilities and maximizing your tax position through a proactive and strategic tax compliance and advisory service that meets your specific needs.
Whether you are an individual relocating to the island or a business starting from 0, we are your trusted advisors ensuring compliance and maximizing your benefits.
Client Experiences
What Our Clients Say
“
Virtus Advisory made the entire Act 60 process seamless. Their expertise in both US and Puerto Rico tax law gave us the confidence to make the move. Within months, we had our decree approved and were operating at a 4% tax rate.
Tech EntrepreneurSaaS Company FounderRelocated from California
As an investor with significant capital gains, the 0% tax rate under Chapter 2 was transformative for my portfolio. Alfonso and his team handled everything professionally and kept me compliant every step of the way.
Private InvestorReal Estate & Crypto InvestorRelocated from New York
The attention to detail and proactive communication from Virtus Advisory exceeded our expectations. They didn't just help us get the decree - they became our trusted partners for ongoing compliance.
Business OwnerExport Services CompanyRelocated from Texas
Professional Services
Comprehensive Solutions
Tailored boutique services that maximize your benefits while ensuring clarity and compliance
Business Structuring
We ensure compliance, clarity & confidence from day one.
Tax Compliance & Advisory
We help our clients confidently navigate Puerto Rico's Tax Landscape, through comprehensive Tax Compliance & Advisory Services.
Act 60 Solutions
We are your trusted advisors, leveraging Act 60 to maximize benefits, reducing tax burdens.
Business Solutions
We provide business solutions that allow you to focus on your business, tailored to your needs.
Ready to Begin?
Whether you are an individual relocating to the island or a business starting from zero, we are your trusted advisors ensuring compliance and maximizing your benefits.
Tax Optimization Programs
Act 60 Tax Incentives
From high-net-worth individuals to global service exporters and local entrepreneurs, Virtus Advisory is your trusted advisor — specializing in leveraging Act 60 benefits to maximize opportunities for both individuals and corporations.
Resident Investor
Chapter 2 • Act 60
0%
Capital Gains Tax
“Keep more of what you earn”
0% tax on capital gains and interest income generated post relocation
0% tax on Puerto Rico Source Income
Contractual Certainty Via tax decree
Export Services
Chapter 3 • Act 60
4%
Corporate Tax Rate
“Export Globally from paradise”
4% tax rate on eligible export services and trade income
0% tax on Dividends
Preferential Rate on P.R. tax filings
Young Entrepreneur
Chapter 10 • Act 60
0%
Tax Rate on First $500k
“Empowering growth for entrepreneurs”
0% Tax Rate on the first $500k of net income for the first three years of your new business
0% Tax Rate on Distributions from Exempt Profits
Why Puerto Rico?
Puerto Rico combines natural beauty, rich culture, and economic opportunity. With its world-class beaches, lush rainforests, and breathtaking mountain landscapes, the island offers a unique quality of life and a welcoming environment for businesses, individuals, and families. It is rapidly becoming a hub for innovation, entrepreneurship, and global investment, attracting leaders in technology, finance, crypto, and professional services.
From San Juan, a dynamic hub where entrepreneurs, investors, and professionals connect and collaborate within a thriving urban ecosystem, to Dorado, one of the Caribbean's most sought-after communities for investors and families, with proximity to the island's top business and educational institutions, Puerto Rico offers a compelling spectrum of living and working environments.
Puerto Rico's bilingual and highly educated workforce, combined with its strategic location, positions it as the ideal bridge between North and Latin America. As a U.S. territory, it provides the stability of the U.S. legal and financial framework while offering some of the most competitive tax advantages for investors and entrepreneurs looking to expand or relocate their businesses. Puerto Rico isn't just a destination. It's where opportunity, innovation, and lifestyle converge.
Latest Insights
Expert Guidance on Act 60
Stay informed with our comprehensive guides on Puerto Rico tax incentives, compliance requirements, and optimization strategies.
Success Stories
Famous Act 60 Success Stories: Real Puerto Rico Tax Cases
Discover real Act 60 success stories from entrepreneurs, investors, and companies who saved millions in taxes by relocating to Puerto Rico.
18 minJan 2026
Cryptocurrency
Cryptocurrency in Puerto Rico: The Ultimate Tax Haven Guide
Complete guide to cryptocurrency operations in Puerto Rico. 0% capital gains tax, 4% corporate rates, and how to structure crypto businesses under Act 60.
14 minJan 2026
Alfonso Rodríguez, CPA
Managing Partner & Founder
Your trusted Puerto Rico Tax Expert Advisor
With a career that began at PwC Los Angeles and now rooted in Puerto Rico, Alfonso Rodríguez brings top-tier expertise in U.S. and Puerto Rico tax systems. As founder of Virtus Advisory, he helps individuals and businesses unlock the full benefits of Act 60, reduce tax burdens, and navigate cross-border compliance with confidence.
Puerto Rico & Federal Tax Experienced
Act 60 Specialist
Fluent in English and Spanish
Customer Service Driven
"Every client deserves clarity, compliance, and maximum tax optimization."
— Alfonso Rodriguez, CPA