Puerto Rico
Bitcoin States
Puerto Rico offers one of the most favorable Bitcoin tax regimes for US citizens through Act 60 (formerly Acts 20/22), providing 0% capital gains tax and 4% corporate tax on qualifying income for bona fide residents. Governor Jennifer Gonzalez-Colon extended Act 60 through 2055 in 2025 despite federal pressure to end the program, cementing Puerto Rico as a top destination for Bitcoin entrepreneurs and long-term holders seeking legal tax optimization. The territory has attracted a large Bitcoin and broader crypto community including prominent advocates, investors, and founders.
Details
- State
- Puerto Rico
- Income Tax
- No
- Abbreviation
- PR
- Capital Gains Tax
- No
- Notable Legislation
- Act 60 (extended to 2055, 2025)
- Bitcoin Mining Rights
- Yes
- Strategic Btc Reserve
- No
- Bitcoin Friendly Score
- very high
More Bitcoin States
Arizona
Signed limited Bitcoin reserve legislation allowing the state to hold Bitcoin from seized assets. Does not authorize active purchases but establishes a framework for state Bitcoin holdings.
New Hampshire
Signed HB 302 into law allowing the state treasurer to invest in digital assets including Bitcoin. Known for its 'Live Free or Die' motto and libertarian leanings that align with Bitcoin values.
Texas
One of the most Bitcoin-friendly states. Passed strategic Bitcoin reserve legislation and purchased ~$5M in BlackRock Bitcoin ETF (Nov 2025). Home to major mining operations and a supportive regulatory environment.
Free Beginners Guide to Buying Bitcoin
New to Bitcoin? Get our complete beginner's guide.