Abroad Earth Database

US Territories

American soil without the mainland: island life on a US passport — no visa, no immigration paperwork, US dollar, US mail — paired with the most aggressive tax incentives available to US citizens (Puerto Rico Act 60, USVI EDC).

Jurisdiction Matrix

Cross-Shop Ground Operations

Jurisdiction	Tax Strategy	Primary Visa	Cost of Living	Action
American Samoa	Non-mirror (IRC §931 exclusion via Form 4563): bona-fide residents exclude AS-source income from US federal returns; separate ASG tax system (2000-vintage IRC). US-source income + SE tax remain US-taxable. Non-mirror (IRC §931 exclusion via Form 4563): bona-fide residents exclude AS-source income from US federal returns; separate ASG tax system (2000-vintage IRC). US-source income + SE tax remain US-taxable. Read full strategy Show less	No Visa (US Citizens)	N/A	Analyze Country
Guam	Mirror code (IRC §935): bona-fide residents file worldwide income with Guam DRT only — no IRS return. Qualifying Certificates: 75% income-tax rebate up to 20yr (BUSINESS incentive, not personal) Mirror code (IRC §935): bona-fide residents file worldwide income with Guam DRT only — no IRS return. Qualifying Certificates: 75% income-tax rebate up to 20yr (BUSINESS incentive, not personal) Read full strategy Show less	No Visa (US Citizens — domestic travel)	N/A	Analyze Country
Northern Mariana Islands (CNMI)	Mirror code (Covenant §601(a) + IRC §935): bona-fide residents file with CNMI Division of Revenue and Taxation only — no IRS return. Qualifying Certificates: up to 100% tax abatement 25yr (BUSINESS incentive, not personal). Mirror code (Covenant §601(a) + IRC §935): bona-fide residents file with CNMI Division of Revenue and Taxation only — no IRS return. Qualifying Certificates: up to 100% tax abatement 25yr (BUSINESS incentive, not personal). Read full strategy Show less	No Visa (US Citizens — no passport required)	N/A	Analyze Country
Puerto Rico	Act 60: 0% on POST-residency capital gains (4% for new applicants from 2027); needs DDEC decree + bona-fide residency + ~$10k/yr donation Act 60: 0% on POST-residency capital gains (4% for new applicants from 2027); needs DDEC decree + bona-fide residency + ~$10k/yr donation Read full strategy Show less	Tourist Visa	N/A	Analyze Country
US Virgin Islands	EDC: up to 90% income-tax cut for a QUALIFYING BUSINESS ($100k invest, 10 resident employees, 183-day residency) — not an automatic personal break EDC: up to 90% income-tax cut for a QUALIFYING BUSINESS ($100k invest, 10 resident employees, 183-day residency) — not an automatic personal break Read full strategy Show less	Tourist Visa	N/A	Analyze Country

American Samoa

Explore the hubs, visas, and tax systems of American Samoa — the only US territory that controls its own borders, with a non-mirror tax code.

Enter Jurisdiction

Tax Strategy

Non-mirror (IRC §931 exclusion via Form 4563): bona-fide residents exclude AS-source income from US federal returns; separate ASG tax system (2000-vintage IRC). US-source income + SE tax remain US-taxable.

Read full strategy

Primary Visa

No Visa (US Citizens)

Verified Ground Operations 1 Hubs

Pago Pago Slow-Lifer

Guam

Explore the hubs, visas, and tax systems of Guam — a US Pacific territory with a mirror income-tax code and business tax incentives.

Enter Jurisdiction

Tax Strategy

Mirror code (IRC §935): bona-fide residents file worldwide income with Guam DRT only — no IRS return. Qualifying Certificates: 75% income-tax rebate up to 20yr (BUSINESS incentive, not personal)

Read full strategy

Primary Visa

No Visa (US Citizens — domestic travel)

Verified Ground Operations 1 Hubs

Guam Tax Hacker

Northern Mariana Islands (CNMI)

Explore the hubs, visas, and tax systems of the CNMI (Saipan/Tinian/Rota) — a US Pacific territory with a mirror income-tax code and business Qualifying Certificates.

Enter Jurisdiction

Tax Strategy

Mirror code (Covenant §601(a) + IRC §935): bona-fide residents file with CNMI Division of Revenue and Taxation only — no IRS return. Qualifying Certificates: up to 100% tax abatement 25yr (BUSINESS incentive, not personal).

Read full strategy