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Chapter 3 — Goods & Service Exports
Chapter 3 — Goods & Service Exports
Chapter 3 provides tax incentives for businesses that export goods and services from Puerto Rico to clients and customers outside the territory. It is designed for service-based companies, technology firms, manufacturers with export operations, and professional service providers that generate most of their revenue from non-Puerto Rico sources.
Overview
Chapter 3 provides tax incentives for businesses exporting goods and services from Puerto Rico to customers outside the territory. Designations cover consulting, software development, professional services, research and development, marketing, data centers, and other export-oriented activities.
The chapter attracts service companies and technology firms by offering a four percent (4%) corporate income tax rate on export income, plus property and municipal tax exemptions. These benefits last fifteen (15) to twenty (20) years through binding tax decrees.
Eligibility requires at least eighty percent (80%) of gross income from customers outside Puerto Rico, a substantive operational presence in the territory, and employment of Puerto Rico residents. Businesses must maintain detailed records documenting client locations and revenue sources.
Export activities bring new income into Puerto Rico's economy while maintaining advantages of operating within the U.S. legal and financial system.
Available Incentives
Data Centers (Exports)
Tax incentive for data center operations serving external clients, offering a 4% corporate tax rate on data hosting and colocation services.
Marketing Agencies (Exports)
Tax incentive for marketing agencies providing services to clients outside Puerto Rico, offering a 4% corporate tax rate on qualifying export income.
Research & Development (Exports)
Tax incentive for companies conducting research and development activities in Puerto Rico that serve clients outside the territory, offering a 4% corporate tax rate.
Telecommunications (Exports)
Tax incentive for telecommunications services provided to clients outside Puerto Rico, offering a 4% corporate tax rate on export telecom services.
E-Commerce (Exports)
Tax incentive for e-commerce businesses selling products to customers outside Puerto Rico, offering a 4% corporate tax rate on export e-commerce income.
Professional Services (Exports)
Tax incentive for professional service firms providing services to clients outside Puerto Rico, offering a 4% corporate tax rate on qualifying export income.
Software Development & Distribution (Exports)
Tax incentive for software development and distribution businesses serving clients or markets outside Puerto Rico, offering a 4% corporate tax rate.
Healthcare Services (Exports)
Tax incentive for healthcare services provided to patients outside Puerto Rico, offering a 4% corporate tax rate on export healthcare services.
Creative Industries (Exports)
Tax incentive for creative industry businesses providing services to clients outside Puerto Rico, including design, multimedia, and creative production.
Educational Services (Exports)
Tax incentive for educational services provided to students outside Puerto Rico, offering a 4% corporate tax rate on export education services.
Architectural & Engineering (Exports)
Tax incentive for architectural and engineering firms providing services to clients outside Puerto Rico, offering a 4% corporate tax rate.
Consulting (Exports)
Tax incentive for consulting firms providing advisory services to clients outside Puerto Rico, offering a 4% corporate tax rate on qualifying export income.
Advertising & PR (Exports)
Tax incentive for advertising agencies and public relations firms serving clients outside Puerto Rico, offering a 4% corporate tax rate on qualifying export service income.
Centralized Services (Exports)
Tax incentive for shared service centers and centralized business service operations serving external entities, offering a 4% corporate tax rate.
Investment Banking & Fund Managers (Exports)
Tax incentive for investment banking and fund management services provided to clients outside Puerto Rico, offering a 4% corporate tax rate.
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