🇯🇪 Channel Islands vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇯🇪 Channel Islands | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Low Tax | Act 60 Incentives |
| Income Tax (Foreign) | 20% flat | 0% (export services) |
| Capital Gains Tax | 0% | 0% (post-move gains) |
| Corporate Tax | 0-10% | 4% (export services) |
| Residency Requirement | High-value resident status | US citizens only |
| Minimum Stay | Varies by island | 183 days |
| Cost of Living | High ($3,000-5,000/mo) | Moderate ($2,500-4,000/mo) |
🇯🇪 Channel Islands
Highlights
- ✅Low flat tax rate
- ✅Zero capital gains
- ✅British legal system
- ✅Near UK/France
- ✅Financial services hub
Considerations
- ⚠️Expensive property
- ⚠️Small islands
- ⚠️Weather
Best For
- 👤Finance professionals
- 👤UK alternatives
- 👤Offshore planning
🇵🇷 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 Channel Islands if: You prioritize low flat tax rate and zero capital gains. Ideal for finance professionals, uk alternatives, offshore planning.
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.