Puerto Rico continues to position itself as a premier destination for location-independent professionals and global entrepreneurs — and recent developments only strengthens its appeal. In 2024, the Puerto Rican government passed Act 27-2024, also known as the Digital Nomad Bill, aimed at attracting highly skilled remote workers to the island. Combined with Act 60, which offers unprecedented tax incentives, Puerto Rico is creating an ecosystem designed to foster innovation, mobility, and economic growth.
What is the Digital Nomad Bill?
This new bill creates a special residency permit for individuals who earn income working remotely for entities outside Puerto Rico. It’s designed to streamline the process for remote workers looking to establish residency and live in Puerto Rico without the traditional immigration and work visa complexities.
Key features include:
One-Year Renewable Residency Permit: Digital nomads can reside in Puerto Rico for a year, with the possibility of renewal up to two additional years.
No Local Employment Required: Income must be earned from outside Puerto Rico, which aligns perfectly with Act 60 Export Services requirements.
Self-Reported Taxes: The bill places tax obligations on the individual, not the foreign employer, which makes compliance much easier for global companies and freelancers.
Safe Harbor for Employers: Employers outside Puerto Rico are not subject to Puerto Rican taxes for simply employing remote workers living on the island.
Why This Pairs Perfectly with Act 60
Puerto Rico’s Act 60 has already attracted thousands of entrepreneurs, investors, and service providers due to its generous tax benefits. The digital nomad bill helps open the door even wider — particularly for those who aren’t ready to move permanently but want to explore what life and business in Puerto Rico might look like.
Here’s how the two laws work together:
| Digital Nomad Bill (Act 27-2024) | Act 60 Export Services & Investor Incentives |
| Residency for remote workers | 4% corporate tax rate for eligible service businesses |
| Easy entry into PR life | 0% tax on Puerto Rico-sourced dividends and capital gains |
| No employer compliance burden | 100% exemption on local property & municipal taxes |
This combination gives entrepreneurs and digital nomads a low-risk, high-reward opportunity to test the waters — and later, if they qualify and commit, they can apply for Act 60 and maximize their tax and business benefits.
Who Should Be Paying Attention?
If you’re:
A freelancer or consultant serving clients outside Puerto Rico
A tech entrepreneur running a remote-first business
A crypto investor or trader exploring tax residency options
A U.S. citizen seeking long-term tax savings without renouncing citizenship
…this new legislation could open the door to major lifestyle and financial benefits.