🇭🇰 Hong Kong vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇭🇰 Hong Kong | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Territorial | Act 60 Incentives |
| Income Tax (Foreign) | 0-17% | 0% (export services) |
| Capital Gains Tax | 0% | 0% (post-move gains) |
| Corporate Tax | 16.5% | 4% (export services) |
| Residency Requirement | Investment or employment | US citizens only |
| Minimum Stay | 180 days recommended | 183 days |
| Cost of Living | Very High ($4,000-7,000/mo) | Moderate ($2,500-4,000/mo) |
🇭🇰 Hong Kong
Highlights
- ✅Zero capital gains
- ✅Low income tax
- ✅Global finance hub
- ✅Gateway to China
- ✅Common law system
Considerations
- ⚠️Political uncertainty
- ⚠️Expensive property
- ⚠️Crowded
Best For
- 👤China business
- 👤Finance
- 👤Entrepreneurs
🇵🇷 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 Hong Kong if: You prioritize zero capital gains and low income tax. Ideal for china business, finance, entrepreneurs.
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.