🇵🇭 Philippines vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇵🇭 Philippines | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Territorial (residents) | Act 60 Incentives |
| Income Tax (Foreign) | 0-35% | 0% (export services) |
| Capital Gains Tax | 6-15% | 0% (post-move gains) |
| Corporate Tax | 25% | 4% (export services) |
| Residency Requirement | SRRV ($50k deposit) | US citizens only |
| Minimum Stay | None required | 183 days |
| Cost of Living | Very Low ($1,000-2,000/mo) | Moderate ($2,500-4,000/mo) |
🇵🇭 Philippines
Highlights
- ✅English widely spoken
- ✅Very low cost of living
- ✅Beautiful islands
- ✅Friendly people
- ✅Easy residency
Considerations
- ⚠️Infrastructure varies
- ⚠️Typhoon season
- ⚠️Bureaucracy
Best For
- 👤Retirees
- 👤Budget nomads
- 👤English-speaking Asia
🇵🇷 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 Philippines if: You prioritize english widely spoken and very low cost of living. Ideal for retirees, budget nomads, english-speaking asia.
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.