🇻🇬 British Virgin Islands Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇻🇬 British Virgin Islands
VG / VGB #209
Nomad Score
48.0
Cities
5
Region
North America,
Americas,
Caribbean
Currency
USD
🇻🇬 BRITISH VIRGIN ISLANDS TAX PROFILE
Data year: 2025
Tax System
None
No income tax, corporate tax, capital gains tax, or withholding tax. Revenue from payroll tax, trade licenses, and customs duties.
No income tax, corporate tax, capital gains tax, or withholding tax. Revenue from payroll tax, trade licenses, and customs duties.
Top PIT Rate
No Income Tax
Corporate Tax Rate
No Corporate Tax
VAT/GST
No VAT/GST
Capital Gains Tax
No Capital Gains Tax
Social Security (Employee)
4.5%
Social Security (Employer)
4.5%
Dividend Withholding
0.0%
Interest Withholding
0.0%
Royalty Withholding
0.0%
Treaty Count
--
🏠 TAX RESIDENCY
Residency Rules
No income tax so residency has limited tax implications.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
📚 SOURCES
-
PwC BVI / KPMG BVI
(accessed Mar 23, 2026)
No income/corporate tax