🇳🇮 Nicaragua vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇳🇮 Nicaragua | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Territorial | Act 60 Incentives |
| Income Tax (Foreign) | 0% (foreign income) | 0% (export services) |
| Capital Gains Tax | 0% (foreign) | 0% (post-move gains) |
| Corporate Tax | 30% | 4% (export services) |
| Residency Requirement | $750/mo income proof | US citizens only |
| Minimum Stay | None required | 183 days |
| Cost of Living | Very Low ($600-1,200/mo) | Moderate ($2,500-4,000/mo) |
🇳🇮 Nicaragua
Highlights
- ✅Lowest cost in Americas
- ✅Beautiful beaches
- ✅Easy residency
- ✅Territorial taxation
- ✅Growing expat community
Considerations
- ⚠️Political concerns
- ⚠️Basic infrastructure
- ⚠️Limited banking
Best For
- 👤Budget nomads
- 👤Beach lovers
- 👤Adventurous types
🇵🇷 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 Nicaragua if: You prioritize lowest cost in americas and beautiful beaches. Ideal for budget nomads, beach lovers, adventurous types.
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.