Puerto Rico Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for Puerto Rico in 2026.
Cryptocurrency in Puerto Rico is treated as property, similar to US federal treatment. Gains from crypto sales are subject to capital gains tax (15% long-term, up to 33% short-term). However, under Act 60 Individual Investor incentives, qualifying new Puerto Rico residents can receive a 100% exemption on capital gains realized after becoming bona fide PR residents. This has made Puerto Rico a popular destination for crypto investors. Gains accrued before relocating to PR are subject to a transitional 5% tax.
Crypto Tax Status
Taxed
Treatment
Capital Gains (with Act 60 exemption potential)
How Puerto Rico Crypto Tax compares
Puerto Rico taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
