🇮🇹 Italy vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇮🇹 Italy | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Flat Tax Regime | Act 60 Incentives |
| Income Tax (Foreign) | €100k flat (foreign income) | 0% (export services) |
| Capital Gains Tax | 0% (foreign) | 0% (post-move gains) |
| Corporate Tax | 24% | 4% (export services) |
| Residency Requirement | Elective Residency Visa | 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) |
🇮🇹 Italy
Highlights
- ✅€100k flat tax on foreign income
- ✅World-class culture
- ✅Amazing food
- ✅EU membership
- ✅Beautiful country
Considerations
- ⚠️Bureaucracy
- ⚠️Language barrier
- ⚠️Regime has time limits
Best For
- 👤Wealthy individuals
- 👤Culture lovers
- 👤EU access 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 Italy if: You prioritize €100k flat tax on foreign income and world-class culture. Ideal for wealthy individuals, culture lovers, eu access 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.