Act 60 applications, prepared and filed by a CPA.
Zephyr Tax & Advisory is a Puerto Rico CPA firm. A CPA prepares and files your application, and the same firm handles your annual compliance after approval. Approval timing is set by the government and is not guaranteed.
Three common paths.
Chapter 2
Individual investor
For individuals relocating to Puerto Rico who want to apply for the resident individual investor incentives.
Chapter 3
Export services
For businesses operating in Puerto Rico that provide eligible services to clients outside Puerto Rico.
Young Entrepreneur
For young founders starting a new business in Puerto Rico who want to apply for the Young Entrepreneur incentives.
What we check before you apply.
- Which chapter matches your situation
- Your Puerto Rico residency plans and timeline
- Your business activity and where your clients are located
- Entity structure and ownership
- Documents needed for a complete application
- Annual reporting and compliance obligations after approval
From first call to approved decree.
- 01
Discovery call
A short conversation about your goals and timeline.
- 02
Eligibility review
A CPA checks your situation against the decree requirements.
- 03
Fixed-fee quote
Your fee is quoted in writing before we start.
- 04
Preparation & filing
A CPA prepares and files your application.
- 05
Government review
Government review: approval timing is set by the government and is not guaranteed.
- 06
Decree & compliance
After approval, the same firm handles your annual compliance.
Chapter 2 deadline
File by December 31, 2026 to keep 0%.
- The filing date controls — a complete application filed by 11:59 p.m. on Dec 31, 2026 preserves 0% even if the decree issues in 2027.
- Chapter 3 is not affected by this change.
- Approval timing is set by the government and is not guaranteed.
Act 60 compliance & bookkeeping support.
Educational guidance and ongoing compliance support for export services decree holders. We focus on bookkeeping, operational substance, and annual filings — not legal opinions. Where a decree question needs a legal conclusion, we coordinate directly with your tax attorney.
- Export services overview & education
- Annual compliance support
- Bookkeeping requirements alignment
- Operational substance coordination
- Payroll & employment compliance
- Donation & community contribution tracking
- Decree-aligned chart of accounts
- Coordination with your legal counsel
Note: This page is educational. We coordinate with your tax attorney and do not provide standalone legal conclusions on decree eligibility or interpretation.
Not sure you qualify?
Start with an eligibility review — a CPA checks your situation against the decree requirements before you commit to a full application.