๐Ÿ‡ป๐Ÿ‡ฌ British Virgin Islands vs ๐Ÿ‡ต๐Ÿ‡ท Puerto Rico

Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs

Quick Comparison

Factor๐Ÿ‡ป๐Ÿ‡ฌ British Virgin Islands๐Ÿ‡ต๐Ÿ‡ท Puerto Rico
Tax SystemZero TaxAct 60 Incentives
Income Tax (Foreign)0%0% (export services)
Capital Gains Tax0%0% (post-move gains)
Corporate Tax0%4% (export services)
Residency RequirementWork permit or investorUS citizens only
Minimum StayNone183 days
Cost of LivingHigh ($4,000-6,000/mo)Moderate ($2,500-4,000/mo)

๐Ÿ‡ป๐Ÿ‡ฌ British Virgin Islands

Highlights

  • โœ…Zero taxes
  • โœ…Corporate haven
  • โœ…British legal system
  • โœ…Caribbean lifestyle
  • โœ…Sailing paradise

Considerations

  • โš ๏ธExpensive
  • โš ๏ธSmall community
  • โš ๏ธHurricane risk

Best For

  • ๐Ÿ‘คCorporate structuring
  • ๐Ÿ‘คYachting
  • ๐Ÿ‘คPrivacy seekers

๐Ÿ‡ต๐Ÿ‡ท Puerto Rico

Highlights

  • โœ…US territory - no FEIE needed
  • โœ…Act 60 tax incentives
  • โœ…Zero capital gains post-move
  • โœ…4% corporate tax
  • โœ…Beach lifestyle

Considerations

  • โš ๏ธOnly for US citizens
  • โš ๏ธMust meet presence tests
  • โš ๏ธHurricane risk

Best For

  • ๐Ÿ‘คUS citizens
  • ๐Ÿ‘คCrypto investors
  • ๐Ÿ‘คExport service businesses

Which Should You Choose?

Choose British Virgin Islands if: You prioritize zero taxes and corporate haven. Ideal for corporate structuring, yachting, privacy seekers.

Choose Puerto Rico if: You prioritize us territory - no feie needed and act 60 tax incentives. Ideal for us citizens, crypto investors, export service businesses.

Not Sure Which is Right for You?

Take our free eligibility assessment to see which tax residency program fits your situation.