Tax Incentives

Export of Services

Chapter 3 of Code

Export of Services

Act 60-2019, the Puerto Rico Incentives Code, groups together most of Puerto Rico's incentives laws into a single uniform code. Chapter 3 of the Code contains the Export of Services Incentives previously offered under Act 20-2012.

This incentive, available both to Puerto Rico residents and people coming from abroad, applies with respect to any entity with a bona fide office or establishment located in Puerto Rico that is or may be engaged in an eligible service. Services must be performed for non-resident individuals and/or foreign entities that have no nexus with Puerto Rico and the Eligible Service provided must not be related to the conduct of a trade or business in Puerto Rico.

Export Services

What are the Eligible Services?

  • Research & development
  • Advertising and public relations
  • Consulting services
  • Creative industries services
  • Production of blueprints, architectural & engineering services, and project management
  • Professional services, such as legal, tax, and accounting
  • Electronic Data Processing Centers
  • Computer Software Development
  • Distribution and Licensing of software via physical distribution, cloud computing, blockchain, web based, SAAS, etc.
  • Telecommunication services
  • Call centers
  • Shared service centers
  • Educational and training services
  • Investment banking and other financial services
Tax documents


Benefits of the Export of Services Incentive

4%Income Tax Rate on eligible services.

Tax Free DistributionsTax Free Distributions to PR residents.

75%Exemption on real and property taxes.

50%Exemption on volume of business taxes.

30 year total15-year decree term, renewable for an additional 15-year period.