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House extends tax-incentive law and raises rate for new residents to 4% starting 2026
Summary
Project de la Cámara 505, extending portions of Law 60 and imposing a 4% tax on capital gains, interest and dividends for new resident investors beginning in 2026, passed the House 46–3 on April 28, 2025.
San Juan — The House of Representatives approved Project de la Cámara 505 on April 28, 2025, extending the incentives in Law 60 (formerly Law 22) and increasing the contribution rate on capital gains, interest and dividends for incoming residents to 4% beginning in 2026. The final recorded vote was 46 yes, 3 no.
Representative Charbonier Chinea, presenting the measure on behalf of the committee, said the…
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