Holders, not hopium
Crypto and territory residency
Some people who hold digital assets take a Puerto Rico or USVI trip as a vacation. Some are also sizing up whether territorial residency — and the public tax programs attached to it — is a real next chapter. Both can be true. This page is for the second group, without pretending we are your CPA.
Visit first. Bona fide residence is a different bar from a week in Condado or Cruz Bay. Presence, tax home, and closer-connection tests are the plot, not a boarding pass.
- Puerto Rico. Act 60 Chapter 2 (old Act 22) is the individual-investor decree people mean when they say “0% on post-move gains.” Crypto is property. Pre-move appreciation usually stays U.S.-source if you sell too soon. Applications filed by 31 December 2026 vs 1 January 2027 are not the same deal (Act 38-2026). Guide: Puerto Rico — sixth cell in the grid.
- U.S. Virgin Islands. EDC is a business incentive with jobs and payroll, not a personal coin switch. Guide: USVI.
Longer public-law outline, sources, and the disclaimer: U.S. territories and speculative-markets residency.
Related sites in this family
KIRE is the parent shop. smotass.net is the markets bookmark site (futures, commodities, options, crypto). hexpls.com is a non-custodial HEX and PulseChain front door — stake, swap, bridge; no APY, no price promise, keys stay in your wallet.
Not tax, legal, or investment advice. Rules change. Confirm DDEC, USVI EDA, IRS Pub 570, and a practitioner if the money is real. We do not sell relocation packages. We do not offer financial advice. Do your own research.
