🇬🇪 Georgia vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇬🇪 Georgia | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Territorial | Act 60 Incentives |
| Income Tax (Foreign) | 0% (foreign income) | 0% (export services) |
| Capital Gains Tax | 0% (foreign assets) | 0% (post-move gains) |
| Corporate Tax | 15% | 4% (export services) |
| Residency Requirement | Remotely from Georgia program | US citizens only |
| Minimum Stay | None required | 183 days |
| Cost of Living | Very Low ($1,000-1,800/mo) | Moderate ($2,500-4,000/mo) |
🇬🇪 Georgia
Highlights
- ✅Zero tax on foreign income
- ✅Easy residency for remote workers
- ✅Low cost of living
- ✅Wine and culture
- ✅Safe country
Considerations
- ⚠️Not EU/Schengen
- ⚠️Limited banking options
- ⚠️Small market size
Best For
- 👤Digital nomads
- 👤Freelancers
- 👤Budget-conscious
🇵🇷 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 Georgia if: You prioritize zero tax on foreign income and easy residency for remote workers. Ideal for digital nomads, freelancers, budget-conscious.
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.