Tax in United States Virgin Islands
Last reviewed: · by TaxProsRated editorial
TL;DR
US Virgin Islands' Bureau of Internal Revenue administers a mirror US-IRC framework with USVI-specific modifications. Plus Economic Development Commission (EDC) Beneficiary framework provides preferential treatment for qualifying activities. US territory.
Tax authority
Bureau of Internal Revenue under the Government of the US Virgin Islands [SC1].
Filing framework
US-style annual returns due 15 April.
Residency
Bona-fide-USVI-resident framework under IRC §932 with specific tax-and-residency-status rules.
Personal income tax
Mirror-code progressive rates. Bona fide USVI residents file with USVI BIR only on USVI-source income.
Corporate tax
Mirror-code US corporate rates. Economic Development Commission (EDC) Beneficiary framework provides 90 percent reduction in income tax + 100 percent excise-tax exemptions for qualifying activities (renewable for 10-30 year periods).
Indirect tax
Gross Receipts Tax 5 percent; Excise taxes; no general sales tax [SC3].
Cryptoassets
Mirror-code US framework applies.
Treaties
Not a separate treaty jurisdiction.
Frequently asked
What is the USVI tax framework?
Mirror US-IRC framework with USVI modifications. Bona fide USVI residents under IRC §932 file with USVI BIR only. EDC Beneficiary framework: 90 percent reduction in income tax + 100 percent excise-tax exemptions for qualifying activities (renewable 10-30 year periods).
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Bureau of Internal Revenue (US Virgin Islands) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in United States Virgin Islands as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.