Tax Disclaimer
Important disclaimer about the tax estimates produced by tropictax.
Last updated 2026-05-22.
This project provides estimates only and is not tax, legal, or financial advice. Tax rules are complex and fact-dependent. Consult a qualified professional before making decisions.
What this calculator does
It models a simplified comparison of US S-Corp federal and state tax outcomes versus Puerto Rico Act 60 outcomes, using publicly available brackets and rules as of the model's last-updated date. It assumes a single filer with typical S-Corp salary/distribution structuring and does not capture every edge case, deduction, credit, or planning strategy that may apply to you.
What it is not
- Not tax advice. No CPA-client or attorney-client relationship is formed by using the calculator.
- Not a substitute for professional review. Relocating for tax purposes (especially under Act 60) carries residency, sourcing, federal-vs-territorial-income, and ongoing compliance complexity that this tool cannot fully model.
- Not guaranteed accurate. Brackets, phase-outs, and rules change. See the "Updated" badge on each page for when the underlying model was last reviewed.
Before you act
Before making relocation, entity-structure, or distribution-timing decisions:
- Consult a licensed CPA with Act 60 / Puerto Rico experience.
- Consult a tax attorney for sourcing and residency questions.
- Run your own scenarios with the actual numbers and document the assumptions.
Use the calculator as a first-pass screen — not the final word.