๐ต๐ท Puerto Rico vs ๐ฆ๐ฌ Antigua & Barbuda
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | ๐ต๐ท Puerto Rico | ๐ฆ๐ฌ Antigua & Barbuda |
|---|---|---|
| Tax System | Act 60 Incentives | Zero Tax |
| Income Tax (Foreign) | 0% (export services) | 0% |
| Capital Gains Tax | 0% (post-move gains) | 0% |
| Corporate Tax | 4% (export services) | 25% |
| Residency Requirement | US citizens only | CBI ($100k+ donation) |
| Minimum Stay | 183 days | 5 days in 5 years |
| Cost of Living | Moderate ($2,500-4,000/mo) | Moderate ($2,500-4,000/mo) |
๐ต๐ท Puerto Rico
Highlights
- โ US territory - no FEIE needed
- โ Act 60 tax incentives
- โ Zero capital gains post-move
- โ 4% corporate tax
- โ Beach lifestyle
Considerations
- โ ๏ธOnly for US citizens
- โ ๏ธMust meet presence tests
- โ ๏ธHurricane risk
Best For
- ๐คUS citizens
- ๐คCrypto investors
- ๐คExport service businesses
๐ฆ๐ฌ Antigua & Barbuda
Highlights
- โ Zero personal income tax
- โ Citizenship by investment
- โ Very low stay requirement
- โ Beautiful beaches
- โ English speaking
Considerations
- โ ๏ธSmall islands
- โ ๏ธHurricane risk
- โ ๏ธLimited services
Best For
- ๐คCBI seekers
- ๐คMinimal presence needed
- ๐คCaribbean lovers
Which Should You Choose?
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.
Choose Antigua & Barbuda if: You prioritize zero personal income tax and citizenship by investment. Ideal for cbi seekers, minimal presence needed, caribbean lovers.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.