As part of the United States, the Commonwealth offers full access to the US market and federal procurement contracts, with the benefit of being part of Latin America.

LOW CORPORATE TAX RATE

  • 4% fixed income tax rate

  • 0–1% income tax rate for pioneer activities

  • 100% exemption on dividend distributions

  • 100% special deductions for building, machinery and equipment investments

  • 90% exemption from property and real estate taxes

  • 60% exemption from municipal license taxes

GENEROUS TAX CREDITS

  • 50% for R&D

  • Up to $5,000 per job created

  • Training reimbursements up to 50%

  • 25% for the purchase of local products

  • Infrastructure incentive programs

WORLD-CLASS INFRASTRUCTURE

  • 25 million sq. ft. of industrial space for rent at competitive rates

  • One of the 10 busiest ports in the US

  • Pre-qualified foreign free trade zones

  • International/regional airports servicing more than 20 airlines

  • More than 24,000 miles of highway, with access to mass transit

  • Island-wide broadband and fiber optic network capability

HUMAN CAPITAL

  • Six decades of regulatory compliance expertise

  • Educated, skilled, bilingual workforce

  • Strategic partnerships

  • Lowest labor costs of any region under US jurisdiction

FAVORABLE BUSINESS ENVIRONMENT

  • US intellectual property protections

  • US federal legal framework/regulations

  • US currency and banking system

  • Political stability

Population: 3,264 million

Average year-round temperature: 84° F

Languages: Spanish and English

11 seaports and trans-shipment seaports with post-Panamax vessel capability

Direct flights to major cities

No passport required for US citizens

Largest non-contiguous free trade zone in the US