Puerto Rico
Bitcoin States
Puerto Rico offers one of the most favorable Bitcoin tax regimes for US citizens through Act 60 (formerly Acts 20/22), providing 0% capital gains tax and 4% corporate tax on qualifying income for bona fide residents. Governor Jennifer Gonzalez-Colon extended Act 60 through 2055 in 2025 despite federal pressure to end the program, cementing Puerto Rico as a top destination for Bitcoin entrepreneurs and long-term holders seeking legal tax optimization. The territory has attracted a large Bitcoin and broader crypto community including prominent advocates, investors, and founders.
Details
- State
- Puerto Rico
- Status
- no_legislation
- Notable
- Act 60 (formerly Acts 20/22) provides 0% capital gains tax for qualifying Puerto Rico residents, making it a popular destination for Bitcoin holders
- Governor
- Jenniffer Gonzalez-Colon
- Income Tax
- No
- Bill Number
- None enacted
- Description
- Puerto Rico has significant Bitcoin community presence attracting HODLers via Act 60 tax incentives. No formal reserve legislation.
- Abbreviation
- PR
- Capital Gains Tax
- No
- Notable Legislation
- Act 60 (extended to 2055, 2025)
- Act60 Tax Incentives
- Yes
- Bitcoin Mining Rights
- Yes
- Strategic Btc Reserve
- No
- Bitcoin Friendly Score
- very high
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