07/11/2025
The business climate in Puerto Rico is evolving—and for sellers planning exits and buyers pursuing strategic advantage, timing matters.
At SBB Capital Partners Puerto Rico and Sunbelt Business Brokers of the Caribbean (parent: Caribe Commercial LLC, caribecommercial.com),
we help owners and investors navigate these shifts.
Puerto Rico’s economy offers U.S.‑jurisdiction stability, dollar‑based operations and access to Caribbean/Latin‑American markets.
Through Act 60 (the Incentives Code) companies may pay a fixed 4 % tax rate on eligible new activities and individuals may claim 100 % exemption on capital gains or dividends if domiciled under the regime.
Property‑tax relief reaches 75 % and municipal‑tax breaks extend to 50 %. Recent reform proposes a 4 % passive‑income tax for new applicants starting 2026 and extends incentive deadlines to 2055—providing clarity and urgency.
On the social side, Puerto Rico attracts lifestyle‑minded professionals and offers access to bilingual talent. On the regulatory side, bona fide‑residency and income‑sourcing tests deserve care.
For sellers thinking about retirement or exit, the tax‑efficient structures align with legacy goals.
For buyers, low cost‑base, incentives and U.S. alignment build opportunity.
If you are evaluating how Puerto Rico fits your exit or acquisition strategy, let’s discuss structuring your next move.
C. Baker, FRICS, MAI, CCIM, CPM, REALTOR®
C-23931 310.849.8940 mobile
[email protected]
[email protected]
