What are the resident Withholding Tax (WHT) rates in Puerto Rico and British Virgin Islands?

For Puerto Rico: N/A. For British Virgin Islands: 0%.

What are the non-resident Withholding Tax (WHT) rates in Puerto Rico and British Virgin Islands?

For Puerto Rico: 10/29/29. For British Virgin Islands: 0%.

What are the general VAT rates in Puerto Rico and British Virgin Islands?

For Puerto Rico: 11.5. For British Virgin Islands: 0%.

What are the Capital Gain Tax (CGT) rates in Puerto Rico and British Virgin Islands?

For Puerto Rico: 20. For British Virgin Islands: 0%.

What are the Composite Effective Average Tax Rates in Puerto Rico and British Virgin Islands?

For Puerto Rico: . For British Virgin Islands: .

What are the Composite Effective Marginal Tax Rates in Puerto Rico and British Virgin Islands?

For Puerto Rico: . For British Virgin Islands: .

Corporate Tax Comparison

Puerto Rico vs British Virgin Islands

Q: What are the general Corporate Income Tax (CIT) rates in Puerto Rico and British Virgin Islands?

For Puerto Rico: 37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).. For British Virgin Islands: The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/.

Q: When are the Corporate Income Tax (CIT) returns due in Puerto Rico and British Virgin Islands?

For Puerto Rico: Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.. For British Virgin Islands: N/A.

Q: When are the Corporate Income Tax (CIT) payments due in Puerto Rico and British Virgin Islands?

For Puerto Rico: Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.. For British Virgin Islands: N/A.

Q: When are the Corporate Income Tax (CIT) estimated payments due in Puerto Rico and British Virgin Islands?

For Puerto Rico: Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.. For British Virgin Islands: N/A.

Compare Puerto Rico and British Virgin Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Puerto Rico: 4/06/2026 · British Virgin Islands: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Puerto Rico

British Virgin Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Puerto Rico: 4/06/2026 · British Virgin Islands: 4/04/2026

Corporate Income Tax (CIT)

Puerto Rico

British Virgin Islands

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

General CIT Rate:

The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Return Due Date:

N/A

CIT Payment Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Payment Due Date:

N/A

CIT Estimated Payment Due Date:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

CIT Estimated Payment Due Date:

N/A

Withholding Tax (WHT)

Puerto Rico

British Virgin Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

None-Resident Withholding Tax (Dividend/Interest/Royalty):

10/29/29

None-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Puerto Rico

British Virgin Islands

General VAT Rate:

11.5

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Puerto Rico

British Virgin Islands

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Puerto Rico

British Virgin Islands

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

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Puerto Rico vs British Virgin Islands

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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