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Medical Tourism
Tax incentive for medical tourism operations attracting patients to Puerto Rico for medical treatment and healthcare services.
11 min
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Section Code:
2051.01 (b)-26
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Purpose:
Visitor Economy — 1020.05 (a)-28
Overview
The Medical Tourism designation under Section 2051.01(b)-26 of Act 60-2019, as amended, provides preferential tax treatment for medical tourism operations that attract patients to Puerto Rico for medical treatment and healthcare services. This designation supports Puerto Rico's development as a medical tourism destination.
Qualifying medical tourism operations may receive reduced corporate income tax rates on medical tourism income, property tax exemptions on medical facilities, and municipal tax relief. The program attracts medical tourism facilitators, specialized treatment centers, wellness facilities, and healthcare providers serving international patients.
The key distinction of this designation compared to general healthcare services is its focus on attracting patients who travel to Puerto Rico specifically for medical treatment. Medical tourism combines healthcare delivery with travel and hospitality services.
Puerto Rico's healthcare capabilities, bilingual medical professionals, modern facilities, and accessibility support medical tourism development. The incentive helps position Puerto Rico as a competitive medical tourism destination.
Key Benefits
Reduced Corporate Income Tax Rate
Medical tourism operations may receive reduced corporate income tax rates on income from medical tourism services to international patients.
Property Tax Exemptions
Medical tourism facilities receive exemptions from property taxes on treatment facilities, medical equipment, patient accommodations, and related infrastructure.
Municipal Tax Exemptions
Operators may receive exemptions from municipal license taxes on medical tourism revenues.
Healthcare Quality Position
Medical tourism leverages Puerto Rico's healthcare quality, U.S. healthcare standards, and bilingual capabilities to attract international patients.
Economic Impact
Medical tourism generates economic activity beyond healthcare including hospitality, transportation, and related services.
Requirements & Obligations
Business Structure and Licensing
Medical tourism operations must establish appropriate structures and obtain healthcare licenses for medical services provided.
Medical Tourism Services
Operations must provide genuine medical tourism including attracting international patients, providing medical treatment, and coordinating travel and hospitality elements.
Healthcare Quality and Licensing
Medical services must meet healthcare quality standards. Medical professionals must hold valid licenses. Facilities must maintain appropriate accreditation.
International Patient Service
Operations must demonstrate service to international patients traveling to Puerto Rico for medical treatment. Documentation of patient origin and medical tourism activity supports qualification.
Facility Requirements
Medical tourism facilities must provide appropriate medical treatment capabilities and patient accommodations meeting healthcare standards.
Employment Requirements
Medical tourism operations must employ medical professionals, coordinators, and support staff who are Puerto Rico residents.
Compliance and Reporting
Annual compliance reports must document medical tourism activity, patient volumes, treatments provided, revenues, and employment. Healthcare licensing compliance must be maintained.
How to Apply
The application process for Medical Tourism incentives typically requires six (6) to twelve (12) months depending on facility requirements and medical specialization.
The process begins with medical tourism planning. Operators should identify medical specializations, assess facility requirements, plan patient attraction strategies, and evaluate market opportunities.
During planning, operators establish entities, secure or develop medical facilities, obtain healthcare licenses, and recruit medical professionals.
Applications include medical tourism descriptions, specializations, facility plans, patient attraction strategies, financial projections, and employment plans.
Review evaluates medical tourism viability, healthcare quality, and economic contribution. Review typically takes sixty (60) to ninety (90) days.
Upon approval, decrees specify terms. Healthcare licensing must be maintained throughout operations.
This information is educational and should not be considered legal or tax advice. Applicants should consult with qualified legal and tax professionals familiar with Puerto Rico incentive programs before making any business decisions or submitting applications.
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