🇮🇲 Isle of Man vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇮🇲 Isle of Man | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Low Tax | Act 60 Incentives |
| Income Tax (Foreign) | 20% (capped) | 0% (export services) |
| Capital Gains Tax | 0% | 0% (post-move gains) |
| Corporate Tax | 0% | 4% (export services) |
| Residency Requirement | Work permit or investor | US citizens only |
| Minimum Stay | 6 months | 183 days |
| Cost of Living | Moderate ($2,500-4,000/mo) | Moderate ($2,500-4,000/mo) |
🇮🇲 Isle of Man
Highlights
- ✅Tax cap available
- ✅Zero corporate tax
- ✅Zero capital gains
- ✅British connection
- ✅Motorcycle TT races
Considerations
- ⚠️Remote location
- ⚠️Limited entertainment
- ⚠️Weather
Best For
- 👤eGaming
- 👤Crypto
- 👤British connection seekers
🇵🇷 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 Isle of Man if: You prioritize tax cap available and zero corporate tax. Ideal for egaming, crypto, british connection seekers.
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.