🇹🇭 Thailand vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇹🇭 Thailand | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Territorial (changing) | Act 60 Incentives |
| Income Tax (Foreign) | 0-35% (local income) | 0% (export services) |
| Capital Gains Tax | 0% (foreign, if not remitted) | 0% (post-move gains) |
| Corporate Tax | 20% | 4% (export services) |
| Residency Requirement | LTR Visa ($80k/year income) | US citizens only |
| Minimum Stay | 180 days for tax residency | 183 days |
| Cost of Living | Low ($1,200-2,500/mo) | Moderate ($2,500-4,000/mo) |
🇹🇭 Thailand
Highlights
- ✅Amazing lifestyle
- ✅Low cost of living
- ✅Great food and culture
- ✅Digital nomad friendly
- ✅Good healthcare
Considerations
- ⚠️Tax rules changing in 2024
- ⚠️Visa can be complex
- ⚠️Language barrier
Best For
- 👤Lifestyle seekers
- 👤Digital nomads
- 👤Retirees
🇵🇷 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 Thailand if: You prioritize amazing lifestyle and low cost of living. Ideal for lifestyle seekers, digital nomads, retirees.
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.