Puerto Rico · Updated 04.12.26
Privacy coins in Puerto Rico
In Puerto Rico you can buy Zcash on most major US exchanges. Monero is generally not available on regulated exchanges. Puerto Rico is part of the US but has its own tax rules: Act 60 lets qualifying residents pay much lower taxes on crypto gains. The 2026 rules are stricter and more expensive to comply with than they used to be, and the IRS is actively auditing Act 60 residents.
Your two options
Zcash (ZEC)
Available on local exchanges
Yes, you can buy Zcash in Puerto Rico.
Read the Zcash guide >
Monero (XMR)
Limited availability
Monero is generally not available to Puerto Rico residents through regulated US exchanges.
Read the Monero guide >What to know
Act 60 has real requirements: minimum time spent on the island (at least 183 days per year), donations to local charities, and sourcing local income correctly. The IRS is actively auditing Act 60 residents in 2026, especially people who moved on paper but did not actually meet the residency rules. Talk to a tax professional before relying on Act 60. Also worth knowing: a recent IRS rule (Notice 2026-20) lets you use your own records to identify which coins you sold, even if the exchange's new 1099-DA tax form shows something different.
Regulatory detail
Federal US rules apply. Local oversight by OCIF. Act 60 tax incentives available for qualifying residents.