🇷🇴 Romania vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇷🇴 Romania | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Flat Tax | Act 60 Incentives |
| Income Tax (Foreign) | 10% flat | 0% (export services) |
| Capital Gains Tax | 10% | 0% (post-move gains) |
| Corporate Tax | 16% | 4% (export services) |
| Residency Requirement | EU/EEA free movement | US citizens only |
| Minimum Stay | 183 days | 183 days |
| Cost of Living | Very Low ($1,000-2,000/mo) | Moderate ($2,500-4,000/mo) |
🇷🇴 Romania
Highlights
- ✅10% flat tax
- ✅EU membership
- ✅Low cost of living
- ✅Good internet
- ✅Tech scene growing
Considerations
- ⚠️Bureaucracy
- ⚠️Infrastructure outside cities
- ⚠️Language barrier
Best For
- 👤EU budget option
- 👤Tech workers
- 👤Digital nomads
🇵🇷 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 Romania if: You prioritize 10% flat tax and eu membership. Ideal for eu budget option, tech workers, digital nomads.
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.