🇵🇷 Puerto Rico vs 🇩🇲 Dominica
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇵🇷 Puerto Rico | 🇩🇲 Dominica |
|---|---|---|
| Tax System | Act 60 Incentives | Zero Tax (non-residents) |
| Income Tax (Foreign) | 0% (export services) | 0% (foreign income) |
| 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 | None |
| Cost of Living | Moderate ($2,500-4,000/mo) | Low ($1,500-2,500/mo) |
🇵🇷 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
🇩🇲 Dominica
Highlights
- ✅Cheapest CBI program
- ✅Zero tax on foreign income
- ✅Nature island
- ✅Low cost of living
- ✅Second passport
Considerations
- ⚠️Limited infrastructure
- ⚠️Small economy
- ⚠️Hurricane risk
Best For
- 👤Budget CBI
- 👤Nature lovers
- 👤Second passport
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 Dominica if: You prioritize cheapest cbi program and zero tax on foreign income. Ideal for budget cbi, nature lovers, second passport.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.