🇻🇮 US VIRGIN ISLANDS TAX PROFILE

Data year: 2025

Tax System Worldwide
USVI uses a mirror system based on the US Internal Revenue Code. Residents file with USVI Bureau of Internal Revenue instead of IRS.

Top PIT Rate 37.0%

Corporate Tax Rate 21.0%

VAT/GST No VAT/GST

Capital Gains Tax 20.0%
Same as US federal rates. Economic Development Commission (EDC) beneficiaries may get 90% tax reduction.

Social Security (Employee) 7.7%

Social Security (Employer) 7.7%

SS Cap (Annual) USD 176,100

Dividend Withholding 30.0%

Interest Withholding 30.0%

Royalty Withholding 30.0%

Treaty Count --

Tax Authority: USVI Bureau of Internal Revenue (BIR) (website)

🏠 TAX RESIDENCY

Days Threshold 183 days

Residency Rules Must be bona fide resident for full tax year. US citizens in USVI file with BIR instead of IRS.

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

Filing Deadline April 15

Extension Deadline October 15

Auto Extension Available

Mirror system of US IRC. File with USVI BIR. EDC beneficiaries get up to 90% tax reduction on qualifying income.

📚 SOURCES

USVI Bureau of Internal Revenue (accessed Mar 23, 2026)
Mirror US tax system, EDC incentives

🔗 RELATED

All country tax profiles · Special regimes

🧭 CONTINUE EXPLORING US VIRGIN ISLANDS

🇻🇮 US VIRGIN ISLANDS TAX PROFILE

Feedback

Thank you!