Selling your company before or after the Puerto Rico move
M&A timing under Act 60: LOI before move, earnouts, installment sales, and the §865/§453 traps most founders don't see.
Blog
Notes on Puerto Rico Act 60, S-Corp tax planning, and the model behind the calculator.
The real cost of Act 60 in 2026: closer to $50K than $15K
Beyond the $5,005 filing fee and $10,000 donation: the residence requirement, CPA fees, legal setup, and ongoing compliance that add up to $50K or more in year one.
Act 60's 0% to 4% deadline: three CPA firms, three different dates
Puerto Rico's Act 60 passive-income rate changes for applications filed after December 31, 2026. We read Act 38-2026 and the law-firm analyses: who's grandfathered, and the 0%-through-2035 vs 4%-through-2055 math.
Puerto Rico vs Wyoming on a $1M income: a number-by-number comparison
Wyoming's 0% state tax vs Puerto Rico's Act 60 0% on PR-source income. On $1M of income, the gap is smaller than the marketing implies.