🇻🇬 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.

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 Authority: Inland Revenue Department (website)

🏠 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

No income tax filing. Payroll tax returns required. BVI Business Companies pay annual government fees.

📚 SOURCES

PwC BVI / KPMG BVI (accessed Mar 23, 2026)
No income/corporate tax

🔗 RELATED

All country tax profiles · Special regimes

🧭 CONTINUE EXPLORING BRITISH VIRGIN ISLANDS

🇻🇬 BRITISH VIRGIN ISLANDS TAX PROFILE

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