๐Ÿ‡ต๐Ÿ‡ท Puerto Rico vs ๐Ÿ‡ฆ๐Ÿ‡ฌ Antigua & Barbuda

Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs

Quick Comparison

Factor๐Ÿ‡ต๐Ÿ‡ท Puerto Rico๐Ÿ‡ฆ๐Ÿ‡ฌ Antigua & Barbuda
Tax SystemAct 60 IncentivesZero Tax
Income Tax (Foreign)0% (export services)0%
Capital Gains Tax0% (post-move gains)0%
Corporate Tax4% (export services)25%
Residency RequirementUS citizens onlyCBI ($100k+ donation)
Minimum Stay183 days5 days in 5 years
Cost of LivingModerate ($2,500-4,000/mo)Moderate ($2,500-4,000/mo)

๐Ÿ‡ต๐Ÿ‡ท Puerto Rico

Highlights

  • โœ…US territory - no FEIE needed
  • โœ…Act 60 tax incentives
  • โœ…Zero capital gains post-move
  • โœ…4% corporate tax
  • โœ…Beach lifestyle

Considerations

  • โš ๏ธOnly for US citizens
  • โš ๏ธMust meet presence tests
  • โš ๏ธHurricane risk

Best For

  • ๐Ÿ‘คUS citizens
  • ๐Ÿ‘คCrypto investors
  • ๐Ÿ‘คExport service businesses

๐Ÿ‡ฆ๐Ÿ‡ฌ Antigua & Barbuda

Highlights

  • โœ…Zero personal income tax
  • โœ…Citizenship by investment
  • โœ…Very low stay requirement
  • โœ…Beautiful beaches
  • โœ…English speaking

Considerations

  • โš ๏ธSmall islands
  • โš ๏ธHurricane risk
  • โš ๏ธLimited services

Best For

  • ๐Ÿ‘คCBI seekers
  • ๐Ÿ‘คMinimal presence needed
  • ๐Ÿ‘คCaribbean 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.