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Chapter 2 — Individuals
Chapter 2 — Individuals
Chapter 2 covers incentive programs designed for individual participants, including individual investors, qualified professionals, medical practitioners, researchers, and other targeted groups. It explains how individuals can obtain tax decrees that provide preferential treatment on certain types of income when specific residency, service, or employment conditions are met.
Overview
Chapter 2 provides tax incentives for individuals who establish bona fide Puerto Rico residency and contribute specialized expertise or investment. Designations include individual investors, medical professionals, researchers, scientists, and professionals in fields with difficult recruitment.
The chapter attracts human capital by offering preferential tax treatment on specific income types in exchange for residency and professional services. Individual investors receive zero percent tax on qualifying dividends, interest, and capital gains. Professionals receive benefits on service income when meeting residency and practice requirements.
Eligibility requires becoming a bona fide resident under Puerto Rico and U.S. federal tax law, obtaining an individual tax decree, and maintaining ongoing compliance. Benefits vary by designation based on income type and professional activity.
Because residency and income sourcing rules are complex, professional tax and legal guidance is essential for proper implementation.
Available Incentives
Individual Investors
Tax incentive for individuals who become bona fide Puerto Rico residents, offering zero percent tax on certain investment income including dividends, interest, and capital gains.
Researchers or Scientists
Tax incentive for researchers and scientists who become Puerto Rico residents, offering preferential treatment on employment income from research activities.
Loan Repayment Program
Tax incentive for employers who assist employees with educational loan repayment, helping attract and retain skilled professionals.
First Work Experience (Business Owner)
Tax incentive for businesses employing students and young workers in first work experience programs, supporting workforce development.
Professionals With Difficult Recruitment
Tax incentive for professionals in occupations with recruitment challenges who become Puerto Rico residents, offering preferential treatment on employment income.
Programs for the Elderly
Tax incentive for businesses employing elderly workers or providing services to elderly populations, supporting active aging.
Qualified Medics
Tax incentive for medical professionals who become Puerto Rico residents, offering preferential treatment on employment income from medical practice.
First Work Experience (Student)
Tax incentive for students participating in work-study or internship programs, supporting youth workforce development.
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