No taxes on capital gains and 4% on corporate. I retired when I moved here.What's Act 60? Quick google says you don't pay taxes? Is that on your income? Do you have a remote U.S. gig there?
So you could start a business here and pay on 4% as long as you are exporting a service outside of Puerto Rico (thats why a lot of youtubers are moving here).
There are tons of people here taking advantage of the program. If you have a substantial amount of assets that fall under capital gains its potentially worth the move. If you have a job where you can work remote it would be awesome too. You can buy ocean front property here cheap. Look at Logan Paul that made the move