If you've been researching Act 60 and Puerto Rico real estate, you've probably seen the headlines: the tax rules changed. Starting in 2026, new Act 60 Individual Investors decree holders pay a 4% flat tax on capital gains, dividends, and interest — up from the 0% rate that made Puerto Rico famous among high-net-worth relocators. This is the single biggest change to Act 60 in years, and if you're considering a move, it directly affects your strategy for buying real estate here.
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