Your Quick Act 60 Compliance Checklist for 2026

To keep your Act 60 benefits, you need to be a real resident of Puerto Rico. This means you have to live on the island for at least 183 days a year. Think of it as spending more than half your time in your new home. You also need to make Puerto Rico your main base of operations, both personally and professionally. This is what the government calls being a "bona fide" resident. It's all about showing that you have truly moved to the island and are not just here for the tax breaks. Keeping a simple log of your travel dates can make proving this much easier.

There are a few key dates in 2026 you need to know. Your main tax form, the individual income tax return, is due on April 15th. You also have to file an annual report to show you are following the rules of your decree. The deadline for this report is usually 30 days after you file your taxes. You will also need to make estimated tax payments four times a year: in April, June, September, and January. Put these dates in your phone or calendar so you do not forget. Late filings can cost you money in penalties.

Part of the deal with Act 60 is giving back to the community. Every year, you need to donate at least $10,000 to a local charity in Puerto Rico. Make sure the charity is on the government's approved list. Get a receipt for your donation and keep it with your tax records. This is a mandatory part of the program, so do not skip it. It is a great way to support a cause you care about while staying compliant with your decree.