Expatriate tax ebook - Puerto Rico

Where a foreign assignment continues to exist and parts of the expatriate’s duties are performed outside of Puerto Rico, any employment income received in respect of the foreign duties will remain not subject to Puerto Rican tax, provided the expatriate is not a resident of Puerto Rico.

Information about Puerto Rico:


Last updated March 2013

This information has been provided by Kevane Grant Thornton, Puerto Rican member firm within Grant Thornton International Ltd, and is for informational purposes only. Neither Kevane Grant Thornton or Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you should not act on the information without first seeking professional tax advice.

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