Act 22 - Individual Investors Act

Since its inception in January of 2012, Act 22 has been captivating individuals looking for tax breaks with the promise of 0% tax on interest, dividends, and capital gains. Puerto Rico offers these incredible tax incentives, combined with the fact that the IRS has no jurisdiction on it's sunny shores, to continue to draw high net worth investors to the island.

Delerme CPA can help you get in on the action when you plan a move to Puerto Rico. We have extensive experience in this arena and will explain how to become a bona fide resident (BFR) so you can dramatically reduce your tax liabilities.

Act 22 Tax Incentives

Individual investors have a lot to gain by moving to Puerto Rico and becoming a bona fide resident. After establishing residency, individuals qualify for a number of significant tax benefits like:

Qualifying for Act 22 Tax Breaks

To be eligible for Act 22 tax incentives, you must demonstrate that you have close connections in Puerto Rico during the tax year so you can become a bona fide resident. To qualify as a bona fide resident requires that you:

In addition to these requirements, many other aspects of your personal ties come into play. These include the location of your belongings, ownership of cars, memberships with social and political organizations, the address listed on official documents, and other factors.

Take Advantage of Puerto Rico Tax Incentives

Find out how you can say goodbye to the costly tax rules of the IRS and hello to 0% taxes on interest, dividends, and capital gains. Contact Delerme CPA and we'll explain everything you need to know in plain English or Spanish.

Call us now at 939-236-3532 or request your free consultation online to learn more. Our CPA firm has offices in the United States and Puerto Rico.