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Chapter 6 — Manufacturing
Chapter 6 — Manufacturing
Chapter 6 governs incentives for manufacturing and industrial activities, including traditional manufacturing, advanced manufacturing services, unfinished goods exports, recycling, and technology-intensive operations. It is aimed at companies that produce goods in Puerto Rico for local use or export, as well as related industrial-scale services.
Overview
Chapter 6 provides incentives for manufacturing and industrial operations including traditional manufacturing, advanced manufacturing services, recycling, and technology-intensive production. The chapter recognizes modern manufacturing combines physical production with advanced services and intellectual property.
Benefits include reduced corporate income tax rates on industrial income, substantial property tax exemptions on facilities and machinery, and relief from municipal and certain excise taxes. Incentives may extend to research and development and value-added port activities.
Eligibility requires maintaining qualifying manufacturing activities in Puerto Rico, meeting employment or payroll thresholds, and making specified capital investments. Detailed production records and asset documentation are required.
Puerto Rico has historically hosted pharmaceutical, medical device, and electronics manufacturing. The chapter supports both new investments and transformation of existing facilities to higher-value activities, providing long-term certainty for capital-intensive projects.
Available Incentives
Bed & Breakfast
Tax incentive for bed and breakfast operations in Puerto Rico, supporting intimate tourism accommodations.
Telecom & Data Storage Centers
Tax incentive for telecommunications and data storage infrastructure serving Puerto Rico, providing benefits for critical digital infrastructure investment.
Aquaculture
Tax incentive for aquaculture operations in Puerto Rico, supporting fish farming and marine aquatic cultivation.
Restaurant
Tax incentive for restaurant operations in Puerto Rico, providing benefits for food service establishments serving residents and tourists.
Medical Treatment Centers
Tax incentive for medical treatment facilities providing specialized healthcare services in Puerto Rico, supporting healthcare infrastructure development.
Infrastructure Projects (Creative Industries)
Tax incentive for infrastructure projects supporting the creative industries in Puerto Rico, including studios, production facilities, and creative districts.
Agribusiness
Tax incentive for agricultural businesses in Puerto Rico, supporting farming, crop production, and agricultural operations.
Food Processing
Tax incentive for food processing and manufacturing businesses in Puerto Rico, supporting value-added agricultural products.
Agricultural R&D
Tax incentive for agricultural research and development activities in Puerto Rico, supporting innovation in agriculture.
Recycling
Tax incentive for recycling operations in Puerto Rico, providing benefits for waste processing and materials recovery businesses.
Green Energy Producer/Operator
Tax incentive for renewable energy production and operations in Puerto Rico, supporting clean energy development.
Medical Tourism
Tax incentive for medical tourism operations attracting patients to Puerto Rico for medical treatment and healthcare services.
Creative Industries Development District
Tax incentive for businesses locating within designated creative industries development districts, providing enhanced benefits for creative cluster development.
Renewable Natural Resources
Tax incentive for businesses utilizing renewable natural resources in Puerto Rico, supporting sustainable resource-based industries.
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