Act 73

Act 73-2008, as amended, known as the “Economic Incentives for the Development of Puerto Rico Act” (“Act 73”) was created by the Puerto Rico government to promote economic development by providing tax exemptions to businesses. Act 73 benefits include:

  • 4% fixed income tax rate on eligible income
  • 100% tax exemption on dividends
  • 90% exemption on property taxes
  • 60% exemption on municipal license tax
  • 15-year grant period.

Act 73’s main eligible activity includes manufacturing on a commercial scale. However, before Act 20 eligible activities included the exportation of services.  The incentives created in Act 73 have been folded into Act 60.

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