Caribbean & Atlantic
British Virgin Islands tax rates 2026
No income, corporate, capital gains, wealth or inheritance tax. The main direct levy is a payroll tax of 10–14%, alongside stamp duty on property.
No personal income tax
Last verified
The taxes
| Personal income (top) | 0%The income tax rate is set at zero. A payroll tax applies instead. |
|---|---|
| Corporate income | 0% |
| Capital gains | None |
| VAT | None |
| Dividends (WHT) | None |
| Interest (WHT) | None |
| Royalties (WHT) | None |
| Social security (employee) | An 8% payroll tax plus roughly 4% social security, charged on pay above US$10k. |
| Social security (employer) | A payroll tax of 2%–6% plus roughly 4.5% social security. |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | A nominal annual land tax applies, alongside stamp duty on transfers of 4% for Belongers and 12% for non-Belongers. |
| Other | Payroll tax of 10% under Class 1 or 14% under Class 2, plus customs duties and a 10% hotel tax. |
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to the British Virgin Islands
The residency and citizenship routes that lead here, weighed against the tax picture above.