Act 60 captures most of Puerto Rico’s tax incentive laws under one code, establishing an efficient process for granting and leveraging the benefits in your favor.

Eligible activities for businesses in manufacturing include, but are not limited to:

  • Animal husbandry for experimental uses
  • Company in scientific or industrial R&D to develop new products or services
  • Recycling activities
  • Agricultural biotechnology processes
  • Software and videogame development
  • Repair and maintenance of aircraft and maritime vessels, including parts and components
  • Value-added activities related to the operation of ports (the former Roosevelt Roads Base, Mayagüez, Yabucoa, San Juan, and Guayama locations)
  • Software development of programs and licensed or patented applications


All companies that produce any manufactured goods on a commercial scale are eligible for exemptions.

Businesses must maintain at least three full-time direct employees.

Many direct and indirect inputs will be exempt from State Arbitration and Sales & Use Tax.

30% Tax Credit on purchases of products manufactured in P.R. and or manufactured from recycled material.

Tax Credit of up to 50% of the Eligible Investment for R&D.