How to Relocate to Puerto Rico for Tax Incentives: A Real Estate Buyer’s Roadmap

Puerto Rico’s Act 60 tax incentives have drawn thousands of new residents to the island, but relocating involves more than filing an application. Here is a practical roadmap for the real estate side of the move.

Understand the Deadline That Matters Most

Applicants who submit their decree request by December 31, 2026 lock in the current 0% tax rate on investment income. Starting January 1, 2027, new applicants will instead pay a 4% preferential rate. That single date is reshaping how quickly people are moving through the process this year.

Start Your Property Search Alongside Your Application

Because Act 60 requires buying a primary residence within two years of decree approval, the real estate search should not wait until after your application is filed. Working with a broker who understands Act 60 timelines from the outset helps you avoid a last-minute scramble as your two-year window narrows.

Popular Municipalities for Act 60 Relocation

Dorado and select San Juan neighborhoods remain the most popular landing spots for Act 60 beneficiaries, offering a mix of luxury inventory, strong rental potential, and proximity to international schools and private clubs. Buyers relocating for the first time often start their search in these areas before expanding to Ponce, Fajardo, or other coastal municipalities.

Work With Two20 Group

Two20 Group has helped Act 60 investors find qualifying primary residences across Puerto Rico on tight decree timelines. Contact us to build your relocation roadmap.