Crypto tax in Puerto Rico
How is cryptocurrency taxed in Puerto Rico?
Cryptocurrency is classified as exempt in Puerto Rico. Long-term capital gains from cryptocurrency are exempt, with a headline rate of 0%.
Common questions
- Are there capital gains taxes on crypto in Puerto Rico?
- Long-term capital gains from cryptocurrency are exempt in Puerto Rico. The headline rate for crypto is 0%.
- What is the capital gains tax rate in Puerto Rico?
- The capital gains tax rate in Puerto Rico is 15%. However, long-term gains from cryptocurrency are specifically exempt.
- Does Puerto Rico tax worldwide income?
- Puerto Rico operates under a worldwide tax system.
Puerto Rico is crypto-friendly.
Treatment
not taxed
Long-term
Tax-free
Headline rate
0%
For a bona fide individual resident under Puerto Rico’s Act 60, cryptocurrency gains earned and disposed of after establishing residency are not subject to Puerto Rico income or capital gains tax, regardless of holding period, though pre‑move gains generally remain taxable by the U.S.
“Puerto Rico does not impose a dedicated capital gains tax on cryptocurrency. For bona fide residents, capital gains from the disposal of crypto assets are entirely tax‑exempt if the assets are earned and sold while residing in Puerto Rico.” — Departamento de Hacienda de Puerto Rico
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.