Cómo declarar criptomonedas en Puerto Rico
Puerto Rico is a U.S. territory with its own tax system. Bona fide residents with an Act 60 decree pay no tax on capital gains generated after moving to the island, which has attracted many crypto investors.
Quick Tax Summary
- Tax type
- Capital gains (and U.S. federal regime in some cases)
- Tipo aplicable
- 15% long-term; 0% for residents with Act 60 decree on gains generated after residency
- Tax-exempt minimum
- Depending on the type of resident
- Crypto-to-crypto
- Yes, taxed as an alienation
- Staking y recompensas
- Taxed as ordinary income
- Losses
- Offsettable with capital gains
- Filing deadline
- April 15 of the following year
- Formularios
- Income tax return (SURI)
- Sanciones
- Surcharges and interest
- Autoridad fiscal
- Puerto Rico Treasury Department
Act 60 in detail
The benefit requires actual residency, an annual donation, and the purchase of a home. Gains accrued before residency are taxed differently. In 2025, changes were approved that tighten the requirements for new decrees, so review the current rules.
Regional context
Many Latin American countries still do not have specific tax laws for cryptocurrencies and apply general income tax rules. Several also apply the principle of territoriality: they only tax local-source income. Always keep a history of purchases and sales in local currency.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Latin America
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.