🇮🇪 Ireland vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇮🇪 Ireland | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Non-Dom Regime | Act 60 Incentives |
| Income Tax (Foreign) | 20-40% | 0% (export services) |
| Capital Gains Tax | 33% (Irish source) | 0% (post-move gains) |
| Corporate Tax | 12.5% | 4% (export services) |
| Residency Requirement | EU/EEA free movement | US citizens only |
| Minimum Stay | 183 days | 183 days |
| Cost of Living | High ($3,000-4,500/mo) | Moderate ($2,500-4,000/mo) |
🇮🇪 Ireland
Highlights
- ✅Non-dom regime available
- ✅English speaking
- ✅Tech hub
- ✅EU access
- ✅Common law system
Considerations
- ⚠️High cost of living
- ⚠️Rainy climate
- ⚠️Housing crisis
Best For
- 👤Tech professionals
- 👤Non-dom planning
- 👤US companies
🇵🇷 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 Ireland if: You prioritize non-dom regime available and english speaking. Ideal for tech professionals, non-dom planning, us companies.
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.