Aerial view of Fernando Luis Ribas Dominicci Airport (SIG) at Isla Grande, San Juan

Puerto Rico • Caribbean

Why PR?

The Caribbean’s premier business aviation hub.

The Caribbean’s Premier Business Aviation Hub

PRBAA is an outward-looking association dedicated to advancing aviation across the island and the broader Caribbean. Our role is to promote Puerto Rico as a premier center of excellence for business and general aviation, aircraft leasing, charters, maintenance, and finance. It is vital that we nurture collaboration across our industry and ancillary sectors to further establish Puerto Rico as not just an appealing tropical destination to visit, but as a strategic, high-growth hub for business and trade in the Americas.

Operating as a United States jurisdiction in the heart of the Caribbean, Puerto Rico offers the unique advantage of doing business within the U.S. legal and financial framework while operating in a fully bilingual (English and Spanish) environment. We are intensifying our collective efforts to capitalize on this unique positioning, attracting companies and operators who wish to invest and do business in a secure, dynamic, and strategically located U.S. territory.

World-Class Aviation Infrastructure

Puerto Rico features a robust aviation infrastructure with multiple strategically located international, regional, and local airports—including Luis Muñoz Marín (SJU), Rafael Hernández (BQN), Mercedita (PSE), and Fernando Luis Ribas Dominicci (Isla Grande/SIG). Because Puerto Rico is a U.S. territory, flights to the U.S. mainland operate seamlessly as domestic travel, while providing comprehensive U.S. Customs and Border Protection (CBP) services for highly efficient international arrivals.

Unmatched Financial Advantages: The Act 60 Aviation Incentive

In addition to our geographic strengths, Puerto Rico offers the most competitive corporate tax environment in the United States through Act 60 (The Puerto Rico Incentives Code). For business aviation companies—such as aircraft leasing firms, maintenance (MRO) facilities, and charter management operators—establishing operations on the island to serve markets outside of Puerto Rico, Act 60 provides unparalleled financial benefits, including:

4% Corporate Tax Rate

A guaranteed 4% fixed corporate tax rate on eligible export service income.

100% Dividend Exemption

100% tax exemption on distributions from earnings and profits (dividends).

Up to 75% Property Tax Exemption

Up to 75% exemption on personal and real property taxes.

100% Capital Gains Exemption

100% tax exemption on capital gains for qualifying individual resident investors.

These are invaluable strengths that equip and empower us to develop Puerto Rico into an international base for business and general aviation. At PRBAA, it is our mission to ensure these immense strategic and financial advantages are proudly and actively promoted across the globe.

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