British Virgin Islands
Caribbean · VG · 1 treaties
What is the tax system in the British Virgin Islands?
The British Virgin Islands operates under a no income tax system, with a 0% personal income tax rate and 0% corporate tax rate.
Tax profile
| Corporate income tax | 0% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the personal and corporate income tax rates in the British Virgin Islands?
- The personal income tax rate is 0% and the corporate tax rate is 0% in the British Virgin Islands.
- Are there withholding taxes on dividends in the British Virgin Islands?
- There are no dividend withholding taxes in the British Virgin Islands, with a rate of 0%.
- Does the British Virgin Islands have a Value Added Tax (VAT)?
- The standard VAT rate in the British Virgin Islands is 0%.
Tax treaty network (1)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Kingdom | — | — | — |