Act 60 Residency: Understanding the 183-Day Presence Target

For many Act 60 decree holders, the question we hear most is simple: how many days do I need to spend in Puerto Rico? The standard annual presence target is 183 days, but residency involves more than a single number.

Why 183 days matters

Spending at least 183 days in Puerto Rico during the tax year is the standard presence target used in residency analysis. Falling short does not automatically mean a decree is lost, because other tests and facts also matter, but meeting the target makes your position much clearer.

Keep records as you go

Reconstructing a year of travel in April is stressful and error-prone. Log each trip when it happens, keep boarding passes or itineraries, and note the purpose of the travel. A running count tells you early whether you are on track.

Coordinate with your advisors

Your attorney and tax preparer should review your specific situation. Our role is to keep your records organized so that review is quick and well supported.