Exportation of Goods and Services – Basic Information*

Puerto Rico’s Tax Rate

The benefits are secured in a tax exemption decree for a period of 15 years with an option for extension of 15 additional years.

  • 4% flat income tax rate for the net income earned in eligible activities to markets outside of Puerto Rico.
  • No tax on dividends and distributions.
  • Municipal and property incentives.
  • 50% exemption on municipal taxes, including municipal license taxes applicable to volume of business.
  • 75% exemption on real and personal property taxes on property used for the eligible activities.


Any entity or natural person with a bona fide office established in PR performing eligible services in and outside of PR.


The business must provide qualified services from Puerto Rico to recipients outside of Puerto Rico.

An employment commitment of one (1) employee required when annual projected or actual volume of business is more than $3,000,000

Exportation of Goods and Services

  • Research & Developments
  • Advertising and public relations
  • Consulting
  • Advise on matters related to trade or business
  • Creative industries
  • Production of construction, drawings, architectural and engineering services, and project management
  • Professional services
  • Centralized management services
  • Centers for electronic data processing
  • Development of computer programs
  • Distribution in physical form, network, by cloud or blockchain and related
  • Subscription and licensing income
  • Telecommunications voice and data between persons outside of PR
  • Call centers
  • Shared services
  • Educational and training services
  • Hospitals and laboratories services (including medical tourism and telemedicine facilities)
  • Investment banking and other financial services
  • Marketing centers
  • Promoter Services (irrespective of nexus with PR)
  • Any other service that is later determined as an eligible service

 Exportation of Goods and Services Trading

Trading Companies that derive not less than 80% of gross income from:

  • Sale of products purchased by the trading company for resale to Foreign Persons for use, consumption, or disposal outside of PR.
  • Commissions derived from the sale of products for their use, consumption, or disposal outside of PR.
  • Sale of products manufactured or grown to order products to Foreign Persons, for use, consumption, and disposal outside of PR.
  • Sale or distribution to outside markets of intangible products (i.e. patents, copyrights, digital content, trademarks).
  • Storage, transportation and distribution of products and articles owned by third parties (i.e. hubs).
  • Commercial and mercantile distribution to outside markets of products manufactured or grown in PR.
  • Packaging, assembly, and bottling operation of products for outside markets.

Any other international commercial traffic activity provided by Regulation.