Dmitri Mihhailov
Managing Partner
Leads Prifinance and personally oversees complex multi-jurisdiction structures. Your Puerto Rico setup gets partner-level review before anything is filed.
Register a company in Puerto Rico
- US jurisdiction with a different tax system.Company registration in Puerto Rico gives you access to a US territory with its own tax code: Act 60 provides a 4% rate for qualifying export services, corporate accounts operate in US dollars, company law follows a Delaware-style model, and disputes can fall within the US federal court system. Passport first, then structure: living the benefits requires the right to live in the US, the power grid fails more than any serious economy’s should, the Jones Act inflates imports, and every US sanctions and KYC rule applies in full. Structure follows your passport here - we say so before we sell.
30 yrs
of experienceof experience
60+
in-house specialistsspecialists
6,000+
companies servedcompanies served
Updated
Puerto Rico · at a glance
Legal formLLC / Corp - Delaware-style
Time to set up1-2 weeks · decree 3-6 months
Corporate tax4% by decree · standard to 37.5%
Sales tax (IVU)11.5%
StatusUS territory · USD · US courts
To live thereUS immigration status required
4.7
★★★★★
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Puerto Rico in brief
US territory with its own tax framework.
Puerto Rico combines the US legal system with a separate local tax code. Act 60 allows qualifying export-service companies under a fifteen-year decree - a contract with the government, not a promise - with generous property and municipal exemptions, while manufacturing benefits from comparable incentive programmes. A separate IFE regime licenses international banking and fintech platforms at 4%. All of this operates in US dollars, under Delaware-modelled corporate law, with US federal courts and access to American banking infrastructure.
The tax benefits are tied to real conditions. Individual incentives require bona fide Puerto Rico residency - 183 days and a genuine life on the island - which in turn requires the legal right to reside on US soil. Since the 2025 reform, new individual decrees carry a 4% rate on capital gains rather than the previous zero, while existing grants keep their original terms. Without a decree, the corporate rate can rise to 37.5%, payroll remains subject to federal FICA, IVU is 11.5%, and the Jones Act and power-grid weaknesses increase operating costs.
Packages & pricing
Company registration in Puerto Rico - cost and packages.
01 - LLC / CORP · PUERTO RICO
Company
from$3,400USD · all-in
Registration of a Puerto Rico LLC or corporation includes choosing the appropriate form based on the owner’s tax and residency position, filing with the Registro de Corporaciones, tax registrations and the first year of the registered address.
✓Passport and residency review before structuring✓Entity choice - LLC or Corp✓Registro de Corporaciones filing✓EIN + SURI merchant and tax registrations✓Registered address in San Juan - first year✓Free pre-incorporation consultation
Optional add-ons: Act 60 export decree - from $5,000 · individual investor decree - from $5,000 · IFE feasibility assessment - scoped per case · accounting - from $300/month · renewal - from $1,500/year.
Start with a consultation →02 - COMPANY + BANK · PUERTO RICO
Most popularCompany + Bank Account
from$5,900USD · all-in
Everything in the first package plus a corporate account with a Puerto Rican US bank, with the banking file prepared and supported through onboarding.
✓Everything in the Company package✓Bank file - business plan, source of funds and US-grade KYC✓Account with Banco Popular, FirstBank or Oriental✓US payment rails - ACH, wires and cards✓Payroll setup with federal FICA✓Decree strategy session - mapping the 4% rate to your model
Optional add-ons: Act 60 decrees - from $5,000 · IFE feasibility - scoped · accounting - from $300/month · renewal - from $1,500/year.
Start with a consultation →Starting prices, confirmed before filing. State, decree and registration fees are itemised.
What you can do
Popular reasons to open a company in Puerto Rico.
The decree system is designed primarily for service exporters, while the jurisdiction also suits businesses that need US legal and payment infrastructure together with access to Puerto Rico’s special tax regimes.
Export services & consultinglicensed
Act 60 provides a 4% rate for qualifying services sold to customers outside the island.
Fintech & IFE platformslicensed
International financial entities at 4% - US-soil licensing for global rails. A banking licence in Puerto Rico follows a separate IFE regulatory track with its own capital, compliance and substance requirements.
Trading & digital assetslicensed
Individual investor incentives follow separate decree rules: older grants keep their original treatment, while new decrees issued after the 2025 reform apply 4% to capital gains.
Manufacturing & pharmalicensed
Special decree regimes apply to manufacturing projects on an island with a long pharmaceutical and industrial base.
Real estate & opportunity zonesstandard
Federal Opportunity Zone incentives can be combined with local exemptions.
Tourism & hospitalitystandard
US travellers can visit without a passport, supporting a reliable domestic tourism base.
Why Puerto Rico
Key advantages of the jurisdiction.
✓
4% on US soil
The decree operates as a fifteen-year government contract and applies a 4% rate to qualifying income.
✓
US legal system
Federal courts, Delaware-style corporate law and US-dollar banking.
✓
Outside the federal income tax
The only place American residents legally step out of it.
✓
IFE licensing
International banking and fintech structures can operate under a separate 4% regime.
✓
No immigration barrier for Americans
US citizens do not need a separate visa to relocate to the island.
✓
Industrial infrastructure
Puerto Rico retains industrial parks and a workforce built through decades of pharmaceutical manufacturing.
How it compares
Puerto Rico alongside the main alternatives.
Puerto Rico differs from mainland US jurisdictions by combining the American legal environment with separate local tax incentives. Delaware remains the default US corporate jurisdiction, the Dominican Republic offers scale and free zones, the Cayman Islands provide a zero-tax offshore model, and Barbados combines a low rate with a treaty network. Figures current as of 2026.
| Jurisdiction | Corporate tax | Signature story | Signature edge |
|---|---|---|---|
| Puerto Rico | 4% by decree | US soil, island code | America, taxed differently |
| Delaware (US) | 21% federal + state | The incorporation default | Courts and credibility |
| Dominican Rep. | 27% · zones 0% | Nearshoring workhorse | Scale plus free zones |
| Cayman Islands | 0% | Where funds call home | Zero, at offshore cost |
| Barbados | 9% | Real treaties, real rate | Treaty network |
Puerto RicoAmerica, taxed differently
Corporate tax4% by decree
Signature storyUS soil, island code
Delaware (US)Courts and credibility
Corporate tax21% federal + state
Signature storyThe incorporation default
Dominican Rep.Scale plus free zones
Corporate tax27% · zones 0%
Signature storyNearshoring workhorse
Cayman IslandsZero, at offshore cost
Corporate tax0%
Signature storyWhere funds call home
BarbadosTreaty network
Corporate tax9%
Signature storyReal treaties, real rate
Requirements
What a Puerto Rico setup actually requires.
01
One owner - an individual or company of any nationality; the corporate structure itself is open to foreign owners.
02
Residency - individual decree benefits depend on bona fide Puerto Rico residency, which requires the legal right to live on US soil.
03
Registered agent & office - a Puerto Rico address and registered agent are required and included in the package.
04
US-grade compliance - OFAC, KYC and applicable IRS information-reporting rules remain fully relevant.
05
Decree obligations - annual reports and fees apply, while individuals also face additional conditions such as charitable contributions and a home-purchase requirement.
06
Annual filings - a State Department annual report and SURI tax filings are required.
How it works
From company formation to the tax decree.
The company itself can be formed quickly, while Act 60 is a separate government contract and follows a longer approval process.
01Same day
Free consultation
We begin with the owner’s passport, residency status and business model to determine the appropriate structure.
022-5 days
Entity formation
An LLC or Corp is filed with the Registro.
031-2 weeks
EIN & SURI
The federal number, merchant registration and tax accounts are obtained.
043-6 months
Act 60 decree
The application is submitted to the DDEC and goes through a separate government review.
052-4 weeks
Bank account
A US-grade banking file is prepared for Banco Popular, FirstBank or Oriental.
06Ongoing
Operations
Payroll with FICA, IVU, annual reports and decree compliance are set up.
Quick facts
Legal formLLC / Corp
Decree rate4% - export services
Standard rateUp to 37.5%
IVU (sales tax)11.5%
Individual gainsNew decrees 4% · old 0%
Decree timeline3-6 months
Renewal & accountingFrom $1,500/year
The 2025 reform extended Act 60 for another decade of new applications, but new individual investor decrees now apply 4% to capital gains rather than the previous zero. Existing grants retain their original terms.
On the ground
On the ground in Puerto Rico.
Prifinance - Puerto Rico
San Juan
San Juan, Puerto Rico
01
Act 60 practice
Decree applications built to DDEC standards. Modelled, filed, negotiated.
02
Passport-first structuring
US, EU and CIS clients get different structures. Because the law treats them differently.
03
US-grade compliance
OFAC, KYC and IRS overlays handled as the federal matters they are.
04
Also in Hong Kong, London, Dubai & more
A network of offices supporting cross-border structures.
We also have offices in
Hong Kong
Hong Kong
5/F, Yau Lee Centre, 45 Hoi Yuen Road, Kwun Tong
Vilnius
Lithuania
Gedimino pr. 2
London
United Kingdom
7 Bell Yard
Prague
Czech Republic
Vlkova 532/8, Žižkov
Berlin
Germany
Rankestraße 26
Madeira
Portugal
Rua da Alegria 31, 1F
Budapest
Hungary
Korányi Sándor u. 4
Istanbul
Türkiye
Perpa Ticaret Merkezi, A Blok
Dubai
UAE
33 Level, Al Saqr Business Tower
Toronto
Canada
1110 Finch Avenue West, suite 406
Singapore
Singapore
3 Church Street, #29-68 Samsung Hub
Bangkok
Thailand
Unit P01, Penthouse, VASU1, 1 Sukhumvit 25 Alley
Foshan
China
A-Tower, Yuneng Digital Plaza, 46 Lishui Avenue South
Almaty
Kazakhstan
Republic Square 13
Bishkek
Kyrgyzstan
32 Razzakov Street
Taxation
Special decree rates and the standard corporate regime.
Puerto Rico operates two main corporate regimes: qualifying decree companies can apply the 4% rate, while businesses without a decree are subject to the standard corporate scale up to 37.5%. The decree is a government contract rather than a loophole and requires ongoing compliance with its conditions.
Decree - 4%
Export services and manufacturing under a fifteen-year contract.
Standard - to 37.5%
The corporate scale for companies without a qualifying decree.
IVU - 11.5%
Sales tax on transactions carried out on the island.
FICA applies
US Social Security and Medicare continue to apply to payroll.
The levies that matter
Corporate - with decree4%
Corporate - standard18.5% → 37.5%
IVU (sales tax)11.5%
Individual gains - new decrees4% · grandfathered 0%
Payroll taxes - FICA, both sides15.3% combined
Renewal & accountingFrom $1,500/year
Non-resident owners remain subject to the tax system of their home country, while US persons remain within applicable federal rules regardless of where their Puerto Rico entity is held.
Your team
The specialists who'll handle your case.
Eugeniu Bevziuc
International Business Consultant
Walks you from first call to working company - structure, documents, timelines - in plain language, in five languages.
Alex Danila
Corporate Services Specialist
Handles Registro filings, SURI registrations and the bank file day to day, so your Puerto Rico company launches without delays.
Follow Prifinance
Active across our channels.
Watch: opening a company in Puerto Rico with Prifinance
America, taxed differently - entered with the right structure for your passport: entity, decree, bank and compliance in one prepared project. Full support, start to finish.
Talk to a specialist →FAQ
Common questions about company registration in Puerto Rico.
Do I need a US visa to use Puerto Rico?+
To live on the island and claim individual incentives, you need a status that allows residence on US soil. US citizens and green-card holders do not need a separate visa, while everyone else needs an appropriate immigration route first. A company with an export decree can operate while the owner remains abroad, but personal tax benefits depend on actual residency.
Is the 4% rate real?+
Yes. It applies under a decree - a fifteen-year government contract covering qualifying income. The benefits come with real obligations, including annual reports, fees and additional conditions as the business grows.
What changed in the 2025 reform?+
Act 60 was extended for another decade of new applications, but new individual investor decrees now apply a 4% rate to capital gains instead of the previous 0%. Existing decree holders retain their original terms, while corporate export decrees remain at 4%. Anyone quoting the old zero for a new personal application is out of date.
Can non-US citizens benefit?+
At the corporate level, yes: an export-services company may qualify for the relevant decree regardless of the owner’s citizenship, subject to source-of-income rules. Personal benefits require the immigration position to be resolved first.
Does US tax law still apply?+
Yes, where relevant. Special rules apply to Puerto Rico-source income of bona fide residents, but FICA remains in force, US persons continue to face federal information and anti-deferral requirements, and OFAC and banking KYC apply as they do elsewhere in the United States.
How bad is the power grid?+
Energy infrastructure remains one of the island’s main operating risks. Outages are frequent enough that many functioning businesses use solar systems with batteries or backup generators as part of their continuity planning.
What is the Jones Act problem?+
US cabotage rules require US-flagged vessels for shipping between the mainland and the island. This raises freight and import costs, making the impact much more significant for goods businesses than for service exporters.
What is an IFE?+
An International Financial Entity is a licensed structure for international banking and fintech platforms serving non-residents. It operates under a 4% regime but requires real capital, compliance and substance. To obtain a banking licence in Puerto Rico, the project must first be assessed against IFE requirements and then proceed through a separate regulatory application.
What does day-to-day compliance look like?+
It follows US-grade standards: State Department annual reports, SURI tax filings, IVU where relevant, payroll with FICA and decree reporting where applicable.
What does company registration in Puerto Rico cost and how long does it take?+
Company formation starts from $3,400, while the package with a US bank account starts from $5,900. The entity can be filed within days, banking usually takes 2-4 weeks, and an Act 60 decree takes 3-6 months and starts from $5,000. Annual renewal starts from $1,500.
Client notes
Google4.7★★★★★
Founders who wanted it done right.
Google4.7★★★★★
“As a software development crew at FewMoreTaps OÜ, we've had the pleasure of working with Prifinance on some key financial moves.First of all, navigating the world of corporate banking and finance can be a maze, but Prifinance made it feel like a walk in the park. They helped us set up a corporate bank account without the hassle of jumping on a plane or drowning in paperwork. Everything was done remotely, smoothly…”
Google
“I had their assistance in company registration and I would recommend them. They were answering all my clarification during the process and offering all their supportThank you Daniel and Irinia”
Google
“We found PRIFINANCE COMPANYvia the Internet and asked for help in organizing the opening of their company in Estonia. PRIFINANCE COMPANY specialists helped us a lot with this. Their professional, competent approach and knowledge of their business left us with only the best impressions.”
Google
“I'm thrilled with my experience with PriFinance! They helped me obtain a crypto license in Estonia without any hassle. The team was super understanding and always available to answer my questions and assist. It was great to see how they put effort into preparing the documents to ensure everything went smoothly. I'm delighted with the outcome and highly recommend PriFinance to anyone looking to get a license…”
Google
“Opening an account with Prifinance in a Swiss bank was such an easy and quick process that I was shocked. It all started with the first call, where I received detailed guidance on the required documents and the entire procedure.One of the key highlights was their attention to detail. As someone who usually gets tangled up in paperwork, I was pleasantly surprised when they sent me all the documents and…”
Google
“I recently had the pleasure of working with Boris.. and I must say, it was a fantastic experience. Boris went above and beyond to assist me with my residency needs. His professionalism, knowledge, and dedication truly stood out. I highly recommend working with Boris and the team!”
Google
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Start your Puerto Rico project today.
Tell us your passport, your model and your horizon - a specialist will reply within one business day with a straight read: decree or not, island or elsewhere, a timeline and a fixed quote.
✓No obligation; the first consultation is free✓Passport-first triage before any paperwork✓2025 reform rules applied, not last year's brochure✓EN · RU · ES speaking team