Chapter 4 provides incentives for financial services, investment vehicles, and insurance operations serving clients primarily outside Puerto Rico. Designations include international financial entities, international insurance companies, and private equity funds.

The chapter attracts sophisticated financial institutions by combining preferential tax rates with robust regulatory supervision. Benefits include reduced corporate income tax, favorable dividend treatment for non-resident shareholders, and property tax exemptions.

Eligibility requires appropriate regulatory licenses from Puerto Rico authorities, meeting minimum capital requirements, maintaining governance standards, and ensuring primary client bases are outside Puerto Rico. Compliance with anti-money laundering and regulatory obligations is mandatory.

By positioning Puerto Rico as a competitive jurisdiction for cross-border financial services, the chapter supports professional employment and capital markets development while maintaining financial stability and regulatory oversight.