About the Puerto Rico Digital Nomad Visa
Puerto Rico offers the No visa required (US territory). Act 60 Export Services and Individual Investors Acts offer significant tax incentives for qualifying US citizens who relocate to Puerto Rico. for non-resident remote workers and self-employed professionals. The program lets eligible applicants live in Puerto Rico for No visa or permit required — Puerto Rico is a US territory and unincorporated territory of the United States. US citizens and legal permanent residents can live indefinitely. Act 60 decrees: typically granted for 20 years, renewable. while working remotely for clients or employers based outside the country.
Applicants typically need to demonstrate stable monthly income of at least USD10,000 per month, valid health insurance, and a clean criminal record. It is renewable, allowing nomads to extend their stay.
Tax-wise, Puerto Rico treats digital nomad visa holders distinctly from local residents — see the Taxes section below for the full picture.
Requirements & Eligibility
Income
For Act 60 Individual Investors decree: minimum annual investment of USD $10,000 in Puerto Rico-based businesses or nonprofits is required. No minimum income for Act 60 Export Services (Decree Holder), but must demonstrate genuine business service activity. For US citizens: no visa or income requirement for entry — US territory, free movement.
Documents needed
- US citizens: valid US passport or ID (Puerto Rico accepts US driver's license for entry from US). Non-US citizens: valid US visa and supporting documents (same as US entry requirements)
- valid foreign passport. For Act 60 decree: all documents proving bona fide residency
- business plan or investment documentation
- application submitted to DDEC at investpuertorico.com.
How to Apply for the Puerto Rico DNV
Processing time: No visa processing required (US territory — US citizens and permanent residents move freely). Act 60 decree application: approximately 3–6 months processing with DDEC (Puerto Rico Department of Economic Development and Commerce).
- 1FOR US CITIZENS / DIGITAL NOMADS:
- 2No visa required — Puerto Rico is a US territory. Simply book a flight from any US city and arrive (no customs declaration for most goods).
- 3Find accommodation (Airbnb, long-term rental in San Juan, Rincon, Palmas del Mar, etc.).
- 4For Act 60 tax incentives: (a) Become a bona fide Puerto Rico resident (183+ days/year, establish closest connections to PR). (b) File Form 8898 with IRS notifying change of residency. (c) Apply for Act 60 Individual Investors or Export Services decree at DDEC (investpuertorico.com). (d) File annual compliance reports. (e) Make minimum USD $10,000 annual charitable donation to approved PR nonprofits.
- 5FOR NON-US CITIZENS: Must have valid US visa (B-1/B-2, appropriate work visa, etc.) to enter Puerto Rico as it is US territory. Same visa process as entering the continental US.
Application fees: No visa fee. Act 60 decree application fee: approximately USD $750–$1,000 (filing fee paid to DDEC). Annual compliance reports: additional fees. Annual charitable donation: minimum USD $10,000/year. Annual VCP (Volunteer Community Program) filing.
Official sourceVisa Duration & Renewal
Initial duration: No visa or permit required — Puerto Rico is a US territory and unincorporated territory of the United States. US citizens and legal permanent residents can live indefinitely. Act 60 decrees: typically granted for 20 years, renewable.
Renewal: Yes — the No visa required (US territory). Act 60 Export Services and Individual Investors Acts offer significant tax incentives for qualifying US citizens who relocate to Puerto Rico. can be renewed beyond the initial period.
Taxes for Digital Nomads in Puerto Rico
ACT 60 TAX INCENTIVES (major draw for US citizens): Act 60 Individual Investors Decree: 0% Puerto Rico income tax on capital gains, dividends, and interest accrued after becoming a bona fide resident of Puerto Rico. 4% flat income tax on qualifying export services income (Act 60 Export Services). Must be a bona fide resident of Puerto Rico (183+ days/year; primary home in PR; closer connections to PR than to any US state). US citizens: still subject to US federal income tax on all income regardless of residence — BUT capital gains and other passive income generated AFTER becoming PR resident and ACCRUED IN PR: 0% Puerto Rico tax AND excluded from US federal tax (because Puerto Rico is NOT subject to most US federal tax laws). This is a complex area — consult a qualified Puerto Rico tax attorney before relocating. Non-US citizens: Puerto Rico is a US territory — require US visa to enter; Puerto Rico tax incentives not typically applicable.