Puerto Rico Capital Gains Tax
Detailed capital gains tax rates and rules for Puerto Rico in 2026.
Long-term capital gains (assets held more than 1 year) in Puerto Rico are taxed at 15%. Short-term gains are taxed as ordinary income at rates up to 33%. However, under Act 60 (Individual Investor) incentives, qualifying new residents can receive a 100% exemption from PR taxes on capital gains, interest, and dividends earned after establishing PR residency. This incentive has attracted numerous investors, crypto traders, and entrepreneurs to relocate to Puerto Rico.
Short-Term Rate
33%
Long-Term Rate
15%
Standard Rate
15%
Exemptions
- Act 60 Individual Investor incentives: 100% exemption on capital gains for qualifying new PR residents (on gains accrued after becoming a PR resident, with certain conditions)
- Sale of primary residence exclusion similar to US rules
- Certain small business stock exemptions
How Puerto Rico Capital Gains compares
Puerto Rico’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and North America’s regional average of 8.9%.
