From https://ustax.bz/puerto-rico/
Under Act 20, a Puerto Rican corporation that’s engaged in certain types of service businesses only pays Puerto Rican tax of 4%.
Under Act 22, you can pay 0% on certain dividends and capital gains you realize while you’re a bona fide resident of Puerto Rico.
I guess the most optimal reason to move there is if your day job is an investor. Curious if anyone has looked more closely into this or has actually moved there for this reason and whether it is worth it or not?
https://www.youtube.com/watch?v=3u7kDfEtKfs
33:30 Living in Puerto Rico