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Index/Topics/Retirement in Puerto Rico

Retirement in Puerto Rico

Quality of life and cost of living for retirees in Puerto Rico

Fact-Checks

2 results
Jan 19, 2026

What differences exist between proving bona fide residency for U.S. citizens versus nonresident aliens in Puerto Rico?

Proving bona fide residency in Puerto Rico hinges on three interlocking tests—presence, tax home, and closer connection—that apply to U.S. citizens and resident aliens under Treasury Regulation 26 CFR...

Jan 19, 2026

What documentation proves bona fide residency in Puerto Rico for federal and local tax purposes?

Becoming and proving bona fide residency in Puerto Rico for tax purposes hinges on satisfying three statutory tests—presence, tax home, and closer connection—and on producing documentary evidence that...