Act 60 Real Estate Requirements: What Investors Must Know Before Buying in Puerto Rico

Act 60’s Resident Individual Investor program has been extended through 2055, but the real estate rules attached to it have gotten more specific. Here is what buyers need to know about the property requirements before they apply.

You Must Buy a Primary Residence Within Two Years

Resident Individual Investors are required to acquire Puerto Rico real estate as their primary residence within two years of decree approval. This is not optional. It is integral to establishing residency and staying in compliance with the program for the life of the decree.

Property Must Be Recorded in the Registry

For applicants after December 31, 2026, ownership of that primary residence must be recorded, or pending recording, in the Puerto Rico Property Registry. This is a firmer documentation standard than earlier decree holders faced, so buyers should build registry timing into their closing schedule.

The Six-Year Residency Rule for New Applicants

Applicants who submit after December 31, 2026 must also demonstrate they were not Puerto Rico residents for at least six years before relocating. This targets investors bringing genuinely new capital to the island, and it makes early planning even more important for anyone considering a move.

Why Timing Matters Right Now

Applications submitted by December 31, 2026 lock in the current 0% rate on investment income. Anyone applying after that date will face a 4% preferential rate instead. Because the real estate purchase is tied directly to the decree timeline, your property search should start alongside your application, not after it.

Work With Two20 Group

Two20 Group helps Act 60 applicants find and close on a qualifying primary residence on the timeline their decree requires. Contact us to start your property search.