🇬🇧 United Kingdom vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇬🇧 United Kingdom | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Non-Dom Regime | Act 60 Incentives |
| Income Tax (Foreign) | 20-45% | 0% (export services) |
| Capital Gains Tax | 0% (non-dom, unremitted) | 0% (post-move gains) |
| Corporate Tax | 25% | 4% (export services) |
| Residency Requirement | Various visas available | US citizens only |
| Minimum Stay | Tax residency tests | 183 days |
| Cost of Living | High ($3,500-6,000/mo) | Moderate ($2,500-4,000/mo) |
🇬🇧 United Kingdom
Highlights
- ✅Non-dom status available
- ✅Global financial hub
- ✅English speaking
- ✅Common law
- ✅Strong legal system
Considerations
- ⚠️Non-dom being reformed
- ⚠️High cost of living
- ⚠️Weather
Best For
- 👤Finance professionals
- 👤Non-dom planning
- 👤Global business
🇵🇷 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 United Kingdom if: You prioritize non-dom status available and global financial hub. Ideal for finance professionals, non-dom planning, global business.
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.