Official Government Resources

These official government resources provide authoritative information about Act 60 incentives, tax requirements, and business registration in Puerto Rico.

Puerto Rico Department of Economic Development and Commerce (DDEC)
Official government agency overseeing Act 60 incentives
Puerto Rico Treasury Department
Tax information and filing requirements
Office of Industrial Tax Exemption (OITE)
Handles Act 60 applications and compliance
Puerto Rico Act 60 Code
Full legal text of the Puerto Rico Incentives Code
Puerto Rico Department of State
Business registration and entity formation
IRS Publication 570
Tax Guide for Individuals With Income From U.S. Possessions