Export Services Exemption and Individual Investor Exemption

Export Services Exemption

The Export Services Exemption provides a wide range of benefits. Some of these incentives are the following:

4% Income tax rate on export service income (could be lower in certain cases)
100% Exemption on dividends
50% Exemption on Municipal License Taxes
90% Exemption on property taxes on certain instances
Available for 15 years. Can be extended 15 additional years for a total of 30 years of tax exemption

Individual Investor Exemption

The main incentives under this act are:

100% Exemption on interest and dividends from Puerto Rico sources
100% Exemption on long-term and short-term capital gains generated after becoming a PR resident

Want to learn more about these incentives? Please review the links below and reach out to us at rafa@clearpath.pro