🇰🇾 Cayman Islands vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇰🇾 Cayman Islands | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Zero Tax | Act 60 Incentives |
| Income Tax (Foreign) | 0% | 0% (export services) |
| Capital Gains Tax | 0% | 0% (post-move gains) |
| Corporate Tax | 0% | 4% (export services) |
| Residency Requirement | $145k/year income | US citizens only |
| Minimum Stay | None | 183 days |
| Cost of Living | Very High ($5,000-8,000/mo) | Moderate ($2,500-4,000/mo) |
🇰🇾 Cayman Islands
Highlights
- ✅Zero taxes
- ✅Major financial center
- ✅British legal system
- ✅Beautiful beaches
- ✅Safe and stable
Considerations
- ⚠️Very expensive
- ⚠️Small islands
- ⚠️Hurricane risk
Best For
- 👤High-net-worth
- 👤Finance professionals
- 👤Fund managers
🇵🇷 Puerto Rico
Highlights
- ✅US territory - no FEIE needed
- ✅Act 60 tax incentives
- ✅Zero capital gains post-move
- ✅4% corporate tax
- ✅Beach lifestyle
Considerations
- ⚠️Only for US citizens
- ⚠️Must meet presence tests
- ⚠️Hurricane risk
Best For
- 👤US citizens
- 👤Crypto investors
- 👤Export service businesses
Which Should You Choose?
Choose Cayman Islands if: You prioritize zero taxes and major financial center. Ideal for high-net-worth, finance professionals, fund managers.
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.