United States Virgin Islands
Caribbean · VI · 0 treaties
Tax profile
| Corporate income tax | 21% |
| Withholding — dividends | 4.4% |
| Withholding — interest | 0% |
| Withholding — royalties | 4.4% |
| VAT / GST (standard) | n/a |
| Personal income (top rate) | 37% |
| Capital gains | 20% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Presence test: at least 183 days physically present in the US Virgin Islands during the tax year
- Presence test safe harbor: at least 549 days in the US Virgin Islands during the tax year and the 2 preceding years combined, with at least 60 days in each of the 3 years
- Presence test alternative: no more than 90 days in the continental U.S. during the tax year
- Presence test alternative: more days in the US Virgin Islands than in the continental U.S. during the tax year and no more than $3,000 of earned income from the continental U.S.
- Presence test alternative: no significant connection to the continental U.S. (for example, no permanent home, voter registration, spouse or minor child in the continental U.S.)
- Tax home test: no tax home outside the US Virgin Islands during the tax year
- Closer connection test: no closer connection to the continental U.S. or a foreign country than to the US Virgin Islands during the tax year
Ending US Virgin Islands tax residency generally requires failing the presence test and establishing a tax home and closer connection outside the territory; there is no citizenship- or domicile-based tail, but the multi-factor bona fide residence tests make a clean break more involved than simply dropping below a day-count.
Source: Internal Revenue Service (IRS)