Why Puerto Rico Is Becoming a Strategic Home Base: The Key Tax Advantages to Know Before 2026

As tax environments shift across the United States, a quiet but steady group of globally mobile individuals is taking a closer look at Puerto Rico. Their interest is not rooted in trend or speculation. It is rooted in strategy. The island offers a combination that is increasingly rare: a favorable tax framework, reliable legal structure under U.S. jurisdiction, and residential enclaves that appeal to buyers who value privacy and consistency over spectacle.

With adjustments to Act 60 expected in 2026, many are evaluating the island now—not out of urgency, but out of prudence.

A Lifestyle Defined by Space, Privacy, and Predictability

Puerto Rico is home to several residential communities that align with the expectations of sophisticated buyers who prefer environments that feel established and well-managed.

Four Seasons Bahía Beach Resort  & Four Seasons Private Residences

Located within a 483-acre nature sanctuary, the property combines Four Seasons management with access to golf, tennis, trails, a beach club, and a calm residential atmosphere. The arrival of the Four Seasons brand has elevated the area’s long-term appeal for homeowners seeking both quality and consistency.

Dorado Beach, a Ritz-Carlton Reserve Community

Set along miles of coastline, Dorado Beach offers low-density living, protected natural surroundings, golf, dining, and a residential experience shaped by the Reserve’s understated service model.

Condado Vanderbilt Residences

For those who prefer a more urban coastal setting, Condado offers a refined mix of dining, boutique hotels, and private residences—all minutes from private aviation facilities.

Palmas del Mar

A master-planned community on the east coast with golf, equestrian facilities, its own marina, and expansive grounds that appeal to residents seeking space and a resort-calibrated environment.

These communities are not framed as “world-class amenities” for marketing's sake; they are respected for being well-operated, secure, and aligned with the expectations of buyers who value discretion.

Marinas & Aviation: Practical Infrastructure That Supports Mobility

For individuals who navigate the region by sea or air, Puerto Rico offers a practical combination of maritime and aviation access that adds convenience without unnecessary fanfare.

Superyacht Access in San Juan

Puerto Rico’s growing yachting presence is anchored by Safe Harbor San Juan, a deep-water facility located at Piers 9 and 10 in Old San Juan. The marina can accommodate vessels up to 450 feet (140 meters) with a 30-foot draft, making it one of the most capable superyacht docks in the Caribbean. Over the past years, the harbor has seen increasing visits from large vessels transiting the region, drawn by its protected access, professional operations, and proximity to the historic district.
Its emergence as a superyacht-ready port adds a level of logistical ease that appeals to residents who travel frequently by sea or maintain vessels of substantial size.

Additional Marinas

• Puerto del Rey — the Caribbean’s largest marina, offering full-service amenities for large vessels.

• Palmas del Mar Marina — convenient for residents within the community.

• San Juan Bay marinas — well-suited for those based in Dorado or Condado.

Private Aviation Access

Puerto Rico offers multiple airports suitable for private aircraft:

• Isla Grande (SIG) — minutes from Condado and Old San Juan.

• Ceiba Airport (RVR) — close to Palmas del Mar and the east coast.

• Aguadilla (BQN) — long runway and low traffic.

• SJU — with FBOs and private facilities.

For UHNW individuals, the appeal is simple: movement is easy and efficient.

Act 60: Why It’s Getting Attention

Puerto Rico’s Act 60 tax incentives remain a major point of interest for individuals with flexible residency and service-based income models. The appeal often centers on a few key provisions:

A 4% fixed income tax rate

Applicable to eligible services exported from Puerto Rico.

0% tax on certain capital gains generated after establishing residency

A compelling factor for long-term investment planning.

A 15-year decree

With potential renewal, offering continuity and predictability.

These headline advantages tend to spark curiosity — and serve as an entry point to more personalized evaluation.

Residency Requirements: The Essential Foundation

Act 60 is structured intentionally.
To qualify, individuals must genuinely become bona fide residents of Puerto Rico, meaning:

• Puerto Rico must be their primary home.

• They must meet presence requirements.

• They must show long-term intent to reside.

• Maintain a local bank account.

• Make an annual charitable contribution (with a portion directed to child poverty initiatives).

• Purchase a residence within two years of receiving a decree.

These requirements are straightforward, but they reinforce an important truth: this is a lifestyle decision first, and a tax strategy second.

A Real Estate Market Defined by Intentional Buyers

Demand is strongest in communities that prioritize privacy, security, and consistency. Inventory in the most desirable areas remains limited, particularly within branded resort environments and coastal enclaves. Buyers tend to approach the process deliberately, often aligning property decisions with residency planning.

Why Many Are Evaluating Before 2026

Adjustments to Act 60 are expected to take effect in January 2026, prompting many to begin their evaluations now. For some, Puerto Rico aligns seamlessly with their lifestyle and long-term planning. For others, early conversations simply clarify whether relocating makes sense.

What matters is understanding the landscape, the commitments, and the opportunities well ahead of time.

In Summary

Puerto Rico is emerging as a strategic choice for individuals who value privacy, financial efficiency, and a lifestyle shaped by space and predictability. The island offers a rare blend of tax advantages, U.S. legal stability, strong aviation and marina infrastructure, and residential communities that meet the expectations of a discerning audience.

For those considering relocation before the 2026 updates, this is an opportune moment to explore whether Puerto Rico can play a meaningful role in their long-term plans.