Caribbean & Atlantic · British Overseas Territories
British Virgin Islands
The world's dominant offshore company domicile — and, for a human being wanting to live there, one of the most closed jurisdictions in the Caribbean. There is no residency-by-investment programme, and clients should be told so plainly.
Tax position
- Income tax (top)
- none — personal income tax was abolished in 2005. Employment income bears payroll tax (employee portion up to 8%).
- Capital gains
- none
- Wealth tax
- none
- Inheritance tax
- none
- Special regime
- none for individuals
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
1 route into British Virgin Islands
Is British Virgin Islands actually right for your family?
We will tell you if it is not. That is the whole service.