Read Radiology. Pay 4% Tax.

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The Law

What Act 60 Actually Is

Not a loophole. A contractual agreement with the Puerto Rico government that has been in place since 2012.

Puerto Rico, as a US territory, has the authority to set its own tax rates for income earned by residents. Act 60 (formerly Acts 20/22) is the framework under which the PR government offers qualifying residents a fixed 4% corporate tax rate and 0% tax on dividends, interest, and capital gains accrued after becoming a resident.

For radiologists, this is straightforward: you become a bona fide PR resident, you work for Expert Radiology (we're structured to support this), and your professional income is taxed at 4% instead of the federal marginal rates that would otherwise apply at $500K+ income levels.

This isn't a gray area. It's been tested, it's been litigated, and thousands of US professionals use it every year. Your decree is a binding contract with the PR government for a fixed term, typically 15 years.

Key Facts
Tax Rate
4% on professional income
Dividends & Capital Gains
0% after decree date
Decree Term
15 years, grandfathered
Residency Requirement
183+ days/year in PR
US Citizen Status
No passport needed
Established Since
2012 (formerly Acts 20/22)
Employment Structure

We Offer W-2 in Puerto Rico

Most teleradiology companies can't support this. We can. Choose W-2 guaranteed income or 1099 independence.

Recommended for PR
W-2 (PR)
  • Guaranteed minimum income
  • We handle PR payroll setup
  • Benefits eligible
  • Structured for Act 60 compliance
  • Preferred by rads new to PR
1099 (Worldwide)
  • Maximum annualized earnings potential
  • Read from anywhere globally
  • Your own business entity
  • Act 60 compatible through your company
  • Preferred by experienced teleradiologists

Not sure which is right for you? Dr. Knapp has been doing this for 8 years and can walk you through both paths.

Community

You Won't Be Doing This Alone

Expert Radiology has an established Puerto Rico radiologist community. This is a real support system, not a sales pitch.

Dr. Knapp moved to Puerto Rico eight years ago. He didn't sell other radiologists on it from a distance. He moved first, figured it out, and then started helping others make the same transition.

Today, the San Juan radiology community includes rads with families, rads who are single, rads who came from academic medicine, and rads who came from private practice. They do dinners in Condado, beach days at Isla Verde, and their kids play together at the same schools.

When you join, we connect you directly with existing PR rads to help you find the right neighborhood, the right school if you have kids, and the right realtor. The community self-selects for people who want this lifestyle, which makes it unusually good.

Old San Juan colorful street with colonial architecture
Old San Juan
3
PR Radiologists
8
Years on Island
The Math

What the Tax Savings Actually Look Like

At $1.6M gross income. Illustrative top-quartile annualized performance for qualifying contractors.

Mainland US
California, New York, Illinois
Gross Income
$1,600,000
Income Tax Rate
~37%
State / Local Tax
~9-13%
Effective Rate
~46-50% effective
Estimated Take-Home
~$800,000-$864,000
Puerto Rico (Act 60)
San Juan, Condado, Dorado
Gross Income
$1,600,000
Income Tax Rate
4% (PR rate)
State / Local Tax
0%
Effective Rate
~4-8% effective
Estimated Take-Home
~$1,472,000-$1,536,000
Annual Tax Savings up to $460,000+

This is not tax advice. Individual circumstances vary. Consult a qualified tax professional familiar with Act 60.

The Process

How the Move Actually Works

We've built a repeatable pathway for radiologists exploring Puerto Rico. Here's what the path looks like.

01

Start Reading First

Stage 1: Explore

You don't have to move to join Expert Radiology. Most PR rads read with us for 3 to 12 months from the mainland before relocating.

02

Connect with Our Tax Attorney

Stage 2: Prepare

We introduce you to the tax attorney our PR rads use. She specializes in Act 60 and understands teleradiologist structures.

03

File Your Act 60 Application

Stage 3: Consult

The decree application takes 2 to 6 months. You can move before approval. Establish residency (183+ days) in the target year.

04

Find Housing

Stage 4: Settle

We connect you with our community's realtor. San Juan offers oceanfront condos, gated communities in Dorado, and urban living in Condado.

05

We Handle the Licenses

Stage 5: License

We add a Puerto Rico medical license to your portfolio. We pay for it, handle the paperwork, and maintain it.

06

Join the Community

Stage 6: Join

Within your first month, we introduce you to existing PR rads. Monthly dinners, group activities, a genuine peer network.

FAQs

Common questions about
Act 60 in Puerto Rico.

Straight answers to the questions every radiologist asks before making the move.

No. Puerto Rico is a US territory and English is widely spoken, especially in San Juan and the surrounding metro area. Many of our radiologists there speak only English.

We handle all licensing. You’ll maintain your existing state licenses (we pay for renewals) and add a Puerto Rico license. We facilitate an IMLCC (Interstate Medical Licensure Compact Commission) to make obtaining new state licenses faster.

Absolutely. Puerto Rico is a US territory, so no passport is needed. San Juan has direct flights to most major US cities. Many of our rads fly back regularly for family visits.

Act 60 decrees are contractual agreements with the Puerto Rico government. Existing decree holders are grandfathered in for the term of their decree (typically 15 years). Even if the program closes to new applicants, your decree remains valid.

Real estate in San Juan has risen but remains competitive with major US metros. A 2BR condo in Condado runs $2,500-4,000/month. The tax savings on a $600K income far exceed the cost of living difference. We’ll connect you with the realtor our rads use.

Yes. Puerto Rico is a US territory with no work restrictions. Your spouse can work remotely, find local employment, or start a business. Many spouses of our radiologists work remotely from PR.

Get Started

Ready to See the Numbers for Your Situation?

Book a call with Dr. Knapp. 8 years in Puerto Rico. He'll walk you through the real numbers for your income level, family situation, and timeline.