New Economic Incentives Act Of Puerto Rico

Act No. 73

!" #$%&'($% *+,'-%,,
Manufacturing, Export services, Service to conglomerates, Services to key suppliers,
R&D, Energy creation



*" ./0 1-2%-34%,
4 xed lncome Lax raLe for 13 years.
90 exempuon from properLy and real properLy Laxes.
60 exempuon from munlclpal llcense Laxes (sales Lax).
0 Lax on dlvldends pald by a Lax exempL company Lo sLockholders resldenLs of uerLo 8lco.
4 Lax on caplLal galns upon sale of company sLocks.



New Economic Incentives Act Of Puerto Rico

Act No. 73
*" #25-56'2 1-2%-34%, 7.8/'-'-& 98/-:,;<

! Workforce lnvesLmenL AcL: relmburses up Lo 30 of Lhe
employee's salary durlng Lhe Lralnlng perlod (lncumbenL
worker Lralnlng) or up Lo 30 of an employee's Lralnlng cosLs
(cusLomlzed Lralnlng).
! Some 8luCC lncenuves may be used for Lralnlng of
employees, lncludlng Lralnlng overseas.
PRIDCOs Economic Development Programs
! Job creation based on average salary.
! Infrastructure (capital investments in any PRIDCO building) based on
project investment.
Cash Incentives Reimbursement for
1. Law 20 Export Services
1" *#=#>1.?
! 4 xed lncome Lax raLe for 20 years.
! 90 exempuon from properLy and real properLy Laxes.
! 60 exempuon from munlclpal llcense Laxes
! SLockholders who are resldenLs of uerLo 8lco pay:
! 0 Lax on dlvldends pald by a Lax exempL company and
! 4 Lax on caplLal galns upon sale of company sLocks.
11" #@#91*@# !A.1B1.1#?
! Shared servlces
! 8eservauon cenLer and back-omce processes