Puerto Rico offers several tax incentives and investment programs designed to attract homebuyers, investors, developers, and individuals relocating to the island. Below is a general overview of some of the most recognized programs currently available.
Ley 180-2025
Capital Gains Incentives
Act 180-2025 introduced tax-related changes focused on encouraging investment and real estate transactions in Puerto Rico.
Potential benefits may include:
- Preferential tax treatment on eligible capital gains
- Incentives related to the sale of qualifying properties
- Tax advantages for certain investors and residents
Eligibility may depend on factors such as:
- Acquisition date of the property
- Holding period
- Primary residence vs. investment property
- Seller’s tax residency status
Each transaction should be evaluated individually with a CPA or tax advisor.
Opportunity Zones Puerto Rico
Opportunity Zones
Puerto Rico contains multiple federally designated Opportunity Zones intended to encourage economic development and private investment.
These areas aim to promote:
- Economic growth
- Property development and rehabilitation
- Long-term investment in designated communities
Potential benefits may include:
- Deferral of certain capital gains
- Tax incentives for qualifying projects
- Opportunities for multifamily, commercial, and tourism developments
Opportunity Zones have become increasingly attractive for both local and international investors.
Ley 132-2010
Long-Term Rental Income Incentives
Act 132-2010 was created to encourage the residential rental market in Puerto Rico.
Potential benefits related to long-term rental properties may include:
- Preferential tax treatment on certain rental income
- Incentives for landlords and real estate investors
- Programs that support residential rental housing availability
Eligibility depends on the type of property, lease structure, and compliance with applicable requirements.
Ley 60 de Puerto Rico
Puerto Rico Incentives Code
Act 60 consolidated multiple tax incentive programs into a single incentives code.
Some of the most recognized programs include:
Resident Investor Program
Tax incentives for individuals relocating their tax residency to Puerto Rico, including potential benefits related to:
- Dividends
- Interest income
- Eligible capital gains
Export Services
Programs designed for businesses and entrepreneurs providing services from Puerto Rico to clients outside the island.
Tourism Incentives
Tax benefits available for certain hospitality, tourism, and qualifying vacation rental projects.
Important Disclaimer
The information above is provided for general informational purposes only and should not be interpreted as legal, tax, or financial advice. Tax incentives and eligibility requirements may change and vary depending on each individual case.
We recommend consulting with a CPA, attorney, or tax professional before making investment or tax-related decisions.
Interested in Investing in Puerto Rico?
At Ordorica Realty, we help buyers and investors identify opportunities aligned with their financial and real estate goals in Puerto Rico.
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