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British Virgin Islands

Corporate Tax Guide

The British Virgin Islands offers a tax-free environment for businesses, making it a popular destination for international companies. There is no capital gains tax, corporate income tax, or value-added tax. Additionally, there is no withholding tax for non-residents on dividends, interest, or royalties. However, there is limited information available on the specific tax rates and deadlines for estimated payments and tax returns.

British Virgin Islands Tax Brief

Data Source PwC World Tax Summary
OCED Statistic

Time of Update 4/04/2026

British Virgin Islands Corporate Income Tax (CIT)

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:

N/A

CIT Payment Due Date:

N/A

CIT Estimated Payment Due Date:

N/A

British Virgin Islands Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

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

British Virgin Islands Value-Added Tax (VAT)

General VAT Rate:

British Virgin Islands Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

British Virgin Islands Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

Additional info

Quick Navigation

TKEG Expat British Virgin Islands Corporate Tax Guide

Income tax

Value added tax

Capital Gain Tax

Inheritance tax

Payroll Tax

1. Income tax

There is no income tax.

References https://library.croneri.co.uk/wkus-tpm01-0255ffba7dd4100092fe000d3a8abb4e0d-subdoc10

2. Value added tax

There is no Value added tax

References https://library.croneri.co.uk/wkus-tpm01-0255ffba7dd4100092fe000d3a8abb4e0d-subdoc10

3. Capital Gain Tax

There is no Capital Gains Tax.

References https://library.croneri.co.uk/wkus-tpm01-0255ffba7dd4100092fe000d3a8abb4e0d-subdoc10

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