🇬🇮 Gibraltar vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇬🇮 Gibraltar | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Low Tax | Act 60 Incentives |
| Income Tax (Foreign) | 0-25% | 0% (export services) |
| Capital Gains Tax | 0% | 0% (post-move gains) |
| Corporate Tax | 12.5% | 4% (export services) |
| Residency Requirement | Category 2 (self-sufficient) | US citizens only |
| Minimum Stay | 183 days | 183 days |
| Cost of Living | Moderate-High ($2,500-4,000/mo) | Moderate ($2,500-4,000/mo) |
🇬🇮 Gibraltar
Highlights
- ✅Zero capital gains
- ✅English speaking
- ✅Mediterranean climate
- ✅British legal system
- ✅Crypto-friendly
Considerations
- ⚠️Very small
- ⚠️Brexit complications
- ⚠️Housing shortage
Best For
- 👤Crypto/DeFi
- 👤iGaming
- 👤British connection
🇵🇷 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 Gibraltar if: You prioritize zero capital gains and english speaking. Ideal for crypto/defi, igaming, british connection.
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.