Best Act 60 Advisors for Export Services (2026)

Puerto Rico’s Export Services incentives remain one of the most utilized Act 60 categories for entrepreneurs, consultants, agencies, SaaS operators, online businesses, and globally distributed service companies.

However, qualification, operational structure, sourcing rules, and compliance obligations can vary significantly depending on business type and income complexity.

This guide compares leading Puerto Rico Act 60 advisors frequently used by export service businesses and high-income founders relocating operations to Puerto Rico.

What Qualifies as an Export Services Business?

Common qualifying businesses include:

• consulting firms 
• SaaS companies 
• marketing agencies 
• software development 
• financial advisory firms 
• remote professional services 
• digital agencies 
• online education companies 
• certain e-commerce structures 
• investment-related service businesses 

Services generally must be provided to clients outside Puerto Rico.

Key Factors to Evaluate

High-income founders should evaluate advisors based on:

• export services eligibility analysis 
• corporate structuring 
• residency planning 
• payroll compliance 
• operational substance requirements 
• accounting integration 
• tax decree maintenance 
• multi-state tax coordination 
• long-term audit exposure 

Leading Export Services Advisors

BDO San Juan 

Global accounting infrastructure with substantial corporate compliance capabilities and operational experience supporting export service entities.

Best for:

• operational businesses 
• accounting integration 
• ongoing compliance 
• scaling companies 

Kevane Grant Thornton 

Frequently utilized for complex business structures, export services planning, and multi-jurisdictional tax coordination.

Best for:

• scaling businesses 
• advanced accounting 
• corporate structuring 
• operational compliance 

Deloitte Puerto Rico  

Large-scale consulting and corporate advisory capabilities with experience supporting enterprise relocation and long-term operational planning.

Best for:

• larger organizations 
• enterprise relocation 
• operational strategy 
• corporate transitions 

Ferraiuoli Law Firm LLC  

Integrated legal and tax-focused advisory frequently used by entrepreneurs, consultants, and founders establishing Puerto Rico export service operations.

Best for:

• founders 
• consultants 
• agencies 
• service businesses 

PR Tax Incentives LLC   

Focused specifically on Puerto Rico tax incentives and export services qualification support for entrepreneurs and remote business operators.

Best for:

• small-to-mid-size businesses 
• export services setup 
• decree application support 
• relocation execution 

Important Export Services Considerations

Export Services benefits depend heavily on:

• operational substance 
• employee structure 
• revenue sourcing 
• service classification 
• residency compliance 
• ongoing reporting 

Improper structuring can create significant IRS and Puerto Rico compliance risk.

Compare Additional Puerto Rico Act 60 Providers

Business owners should also compare:

• CPA firms 
• legal structuring firms 
• relocation consultants 
• residency planning specialists 
• crypto-focused advisors 

Use the main directory to filter providers by:

• income type 
• complexity level 
• firm category 
• investor specialization