Chapter 10 provides incentives for entrepreneurship and small to medium-sized enterprises including young entrepreneurs, preferential rent programs, and startup incubators. The chapter supports early-stage venture creation and growth.

Benefits include reduced corporate income tax rates for qualifying ventures, property and municipal tax relief, and favorable conditions for incubator facilities. Preferential rent programs lower occupancy costs in designated zones during critical growth phases.

Eligibility depends on business age, entrepreneur age or status, enterprise size, and activity nature. Young entrepreneur designations may limit years since formation or entrepreneur age. Incubator designations focus on providing services and infrastructure to multiple startups.

The chapter lowers structural costs of launching and scaling businesses in early years, particularly in high-growth sectors. It fosters a dynamic startup ecosystem, encourages experimentation, and helps retain local talent while attracting entrepreneurs from outside Puerto Rico.