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?? U.S. Crypto Tax Haven: Moving to Puerto Rico #4 � How Much Crypto Do I Need, Cost to Move, PlacesUnder act 60, only certain Puerto Rico companies may qualify for a 4% tax. That does not mean that if you relocate to Puerto Rico, all your income is suddenly. The IRS is actively seeking more tax collection connected to crypto, and tax incentives in Puerto Rico are squarely on the agenda. Puerto Rico crypto tax rules are highly favorable for bona fide residents, who are not subjected to tax on capital gains from crypto.