🇹🇼 Taiwan vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇹🇼 Taiwan | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Territorial-ish | Act 60 Incentives |
| Income Tax (Foreign) | 5-40% | 0% (export services) |
| Capital Gains Tax | 0% (foreign) | 0% (post-move gains) |
| Corporate Tax | 20% | 4% (export services) |
| Residency Requirement | Gold Card (special skills) | US citizens only |
| Minimum Stay | 183 days | 183 days |
| Cost of Living | Moderate ($1,500-3,000/mo) | Moderate ($2,500-4,000/mo) |
🇹🇼 Taiwan
Highlights
- ✅Gold Card program
- ✅Zero foreign capital gains
- ✅Great quality of life
- ✅Excellent healthcare
- ✅Tech hub
Considerations
- ⚠️Political tensions
- ⚠️Language barrier
- ⚠️Some bureaucracy
Best For
- 👤Tech professionals
- 👤Digital economy workers
🇵🇷 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 Taiwan if: You prioritize gold card program and zero foreign capital gains. Ideal for tech professionals, digital economy workers.
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.