Sequencing your move
Apply for the Act 60 decree on the right side of the deadline, then establish bona fide residency, then buy the residence the decree requires within two years.
Tax and residency
Act 38-2026 extends the Act 60 individual resident investor regime to 2055. Decrees applied for by 31 December 2026 keep a 0% rate on qualifying dividends, interest and capital gains; later applications pay 4%.
Residency must meet the IRS three-part test of presence, tax home and closer connection, and gains accrued before the move remain taxable federally.
Visas and immigration
US citizens need no visa. Other nationals follow US immigration rules, because Puerto Rico is US territory.
Buying or renting
There are no restrictions on ownership. Check flood zone, hurricane resilience, backup power and water before buying, because grid outages are common and generators and solar are standard.
Schools
Baldwin School, Commonwealth-Parkville, Saint John's, Robinson and TASIS Dorado are the main independent schools, most teaching in English.
Healthcare
Care is US-standard in San Juan's private hospitals. Many residents keep mainland coverage and fly for specialist care.
Banking and money
Local banks open accounts readily, and mainland US banks operate. Act 60 decree holders should keep clean records separating pre-move and post-move gains.
Best areas in San Juan
Ranked for families, founders, principals and tax. Each guide has prices, schools, safety and trade-offs.
#1Ocean ParkGated beach streets, low-rise homes, local feel
#2CondadoBeachfront condos, walkable dining, central San Juan
#3DoradoGated beach resort living, the Act 60 hub
#4GuaynaboGated family suburbs, the best schools on the island
#5MiramarHistoric homes and lagoon views between Condado and Santurce
Written by the relo team, 20 October 2026. General information, not advice: tax thresholds and visa rules change, so check anything you plan to act on.