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Puerto Rico legal history

Changes are dated by their legal effective date. Each category and resident group has a separate timeline.

← All changes

Only listed events are shown; completeness has not been established.

No dated legal events recorded yet for Puerto Rico.

Coverage by tax category

  • Personal income tax: Unknown
  • Social contributions / payroll: Unknown
  • Self-employment: Unknown
  • Capital gains: Unknown
  • Dividends and interest: Unknown
  • Crypto: Unknown
  • Rental income: Unknown
  • Wealth tax: Unknown
  • Property tax: Unknown
  • Inheritance, gift and estate: Unknown
  • Corporate and business tax: Unknown
  • Consumption / VAT: Unknown
  • Exit and transfer tax: Unknown
  • Other taxes: Unknown

Computed tax on fixed baskets

Loading computed figures…

Nominal rates and thresholds

No dated nominal trend is established yet.

Data updates we recorded

These dates show when Sovereign recorded a figure, not when a law took effect.

  • 2026-11-10: Wealth tax: not assessed → no. Legal effective date not verified
  • 2026-11-10: No longer covered: cost of living data for PR. Legal effective date not verified
  • 2026-11-09: Residence route added: US O-1 Extraordinary Ability or Achievement. Legal effective date not verified
  • 2026-11-09: Residence route added: US L-1 Intracompany Transfer. Legal effective date not verified
  • 2026-11-09: Residence route added: US H-1B Specialty Occupation. Legal effective date not verified
  • 2026-11-09: Residence route added: US Family-Sponsored Immigrant Visa. Legal effective date not verified
  • 2026-11-09: Residence route added: US EB-3 Employer-Sponsored Worker. Legal effective date not verified
  • 2026-11-09: Residence route added: US EB-2 National Interest Waiver (self petition). Legal effective date not verified
  • 2026-11-09: Residence route added: US EB-2 Employer-Sponsored Professional or Exceptional Ability. Legal effective date not verified
  • 2026-11-09: Residence route added: US EB-1C Multinational Manager or Executive. Legal effective date not verified
  • 2026-11-09: Residence route added: US EB-1A Extraordinary Ability (self petition). Legal effective date not verified
  • 2026-11-09: Residence route added: US E-2 Treaty Investor (including Puerto Rico). Legal effective date not verified
  • 2026-11-09: Residence route added: US E-1 Treaty Trader (including Puerto Rico). Legal effective date not verified
  • 2026-11-09: Residence route added: US lawful permanent resident relocation to Puerto Rico. Legal effective date not verified
  • 2026-11-09: Residence route added: US citizen relocation to Puerto Rico. Legal effective date not verified
  • 2026-11-09: Residence route no longer listed: US Territory (no visa for US citizens). Legal effective date not verified
  • 2026-11-09: Residence route added: US EB-5 Immigrant Investor (including Puerto Rico). Legal effective date not verified
  • 2026-11-09: Residence route no longer listed: Act 60 Individual Investor (US citizens). Legal effective date not verified
  • 2026-11-09: Now covered: citizenship data for Puerto Rico. Legal effective date not verified