Top income tax
None
None system
Corporate tax
None
VAT/GST
None
standard rate
Tax residency
—
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 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