Top income tax
37.0%
Worldwide system
Corporate tax
21.0%
VAT/GST
None
standard rate
Tax residency
183 days
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%
- Social security cap (annual)
- USD 176,100
- Dividend withholding
- 30.0%
- Interest withholding
- 30.0%
- Royalty withholding
- 30.0%
- Treaty count
- --
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
Sources
- USVI Bureau of Internal Revenue (accessed Mar 23, 2026) Mirror US tax system, EDC incentives