# U.S. territories and speculative-markets residency

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Last updated: 2026-09-13

Beaches and inns: Puerto Rico and the U.S. Virgin Islands. If you hold digital assets and you are looking at those islands as more than a week in the sun, start with the sixth cell on those guides and the practical note for holders.

This page is the public-law outline. It is not tax advice, not legal advice, not investment advice, and not an invitation to relocate for tax evasion. Travel4Site, smotass.net, and hexpls.com do not provide tax structuring or financial advice.

Puerto Rico is a U.S. territory. Bona fide residents may exclude Puerto Rico-source income from the federal income-tax return under Internal Revenue Code §933, if they meet the bona fide residence tests in §937.

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