Benefits of establishing, relocating or expanding businesses in Puerto Rico. Puerto Rico offers the security and stability of operating in a US jurisdiction with an array of special tax incentives for foreign direct investment that can be found nowhere else in the world.

Puerto Rico offers tax incentives packages which can prove attractive to US mainland and other countries companies. These include a fixed corporate income tax rate, one of the lowest in comparison with any US jurisdiction, various tax exemptions and special deductions, training expenses reimbursement and special tax treatment for pioneer activities.

This publication summarizes the tax and business incentives to qualifying business operating or considering to operate in Puerto Rico.