🇨🇭 Switzerland vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇨🇭 Switzerland | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Lump-Sum Taxation | Act 60 Incentives |
| Income Tax (Foreign) | 0% (lump-sum option) | 0% (export services) |
| Capital Gains Tax | 0% (private) | 0% (post-move gains) |
| Corporate Tax | 11-24% | 4% (export services) |
| Residency Requirement | Lump-sum agreement | US citizens only |
| Minimum Stay | Permanent residence | 183 days |
| Cost of Living | Very High ($5,000-8,000/mo) | Moderate ($2,500-4,000/mo) |
🇨🇭 Switzerland
Highlights
- ✅Lump-sum taxation option
- ✅Political stability
- ✅Banking privacy
- ✅High quality of life
- ✅Central Europe access
Considerations
- ⚠️Very expensive
- ⚠️Lump-sum has min thresholds
- ⚠️Strict immigration
Best For
- 👤Ultra-wealthy
- 👤Privacy seekers
- 👤Stability focus
🇵🇷 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 Switzerland if: You prioritize lump-sum taxation option and political stability. Ideal for ultra-wealthy, privacy seekers, stability focus.
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.