Digital Nomad & Residency · Puerto Rico
Puerto Rico digital nomad visa & residency (2026)
Puerto Rico shaded by its digital nomad & residency status
Puerto Rico is an unincorporated U.S. territory, so it issues no visa of its own and has no dedicated digital-nomad visa; entry and residency are controlled entirely by U.S. federal immigration law. U.S. citizens (and lawful permanent residents) can relocate and work remotely there freely as a domestic move, while foreign nationals need standard U.S. immigration status. The island's distinctive draw for relocators is its tax regime — Act 60's Individual Resident Investor and Export Services incentives — rather than any special immigration pathway.
Key points
Control of entry to and exit from Puerto Rico is vested in the U.S. federal government; immigration procedures and requirements are identical to the U.S. mainland and USCIS processes all applications under the same rules. There is no Puerto Rico digital-nomad or long-stay visa.
People born in Puerto Rico are U.S. citizens, and for immigration purposes travel between a U.S. state and Puerto Rico is domestic, not a departure from the U.S. U.S. citizens and green-card holders can live and work remotely on the island with no visa or residency permit.
Non-U.S. citizens must hold the appropriate U.S. visa (e.g., B-1/B-2 visitor, which does not authorize local employment, or work/immigrant categories). No Puerto Rico-specific freelance or remote-work permit exists to confer residency.
Act 60 (Chapter 2, formerly Act 22) grants individuals who become bona fide PR residents — 183+ days, tax home and closer connection in PR, buy a home within two years, annual nonprofit donation — full exemption on PR-source capital gains, dividends and interest. It is a tax decree, not an immigration status.
Chapter 3 (formerly Act 20) taxes income from services rendered from PR to clients outside PR at a flat 4%, requiring a bona fide PR office and (for businesses over $3M annual volume) at least one resident full-time employee. Decrees run 15 years, extendable for 15 more, and are filed with DDEC.
A March 2026 amendment is reported to extend the resident-investor program's sunset (from 2035/2036 toward 2055) and replace the 0% rate with a 4% tax for decrees applied for after 2026, while grandfathering existing decree holders. The U.S. GAO has urged the IRS to tighten oversight of taxpayers claiming Act 60 exemptions from federal tax.
Puerto Rico - other topics
Last verified 5/24/2026 · Orientation, not legal advice - verify against the primary sources linked above. Explore the full world map →