Secondary GLEIF, ISO 20275 Entity Legal Forms code list, v1.6 · Derived The list names the forms; the kind each is given, the same six words in every country, is our grouping.

Doing business here

Business accounts

Providers whose own published list of countries names VI. A listing means a company formed here may apply, not that it will be accepted.

Not in our records No provider's country list has been read for VI.

EU listings

Two lists a bank checks when it opens an account for a company or its owner.

EU high-risk third countries (AML): Not listed
Official EUR-Lex, CELEX 02016R1675-20260129 read 25 Sep 2026
EU non-cooperative jurisdictions for tax purposes: Not listed
Official EUR-Lex, 52026XG01465, Annex I as of 2026-02-17

Official sites

The authorities’ own sites for U.S. Virgin Islands: where to register, file and check.

Business registerDivision of Corporations and Trademarks, Office of the Lieutenant Governorcorporationsandtrademarks.vi.gov

Blocs and agreements

The trade arrangements VI belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.

U.S. Virgin Islands’s own position

Customs territory: Its own (outside the customs territory of the United States; Virgin Islands law governs importation)
Official ecfr.gov read 27 Oct 2026
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because those insular possessions are outside the customs territory of the United States, goods imported therefrom are subject to the rates of duty set forth in column 1
VAT territory: Not in our records

Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.

Tax

Company tax

Tax, and what the company owes the registry each year.

Corporate income tax: 21%
Official bir.vi.gov as of 2026-10-10 · the rate for the Domestic profit corporation (stock corporation)
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A domestic corporation pays income taxes on its worldwide income to the Virgin Islands, generally using Form 1120.
Distributions: Not in our records
Audit: Not in our records
Small-company relief: Not in our records
Annual obligations: Not in our records
Annual registry fee: USD 300
Official The registry or ministry page as of 2026-10-10
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Franchise Taxes (Domestic, Professional, and Cooperative Corporations) $300.00 minimum

VAT

The tax on what the company sells in VI, and when it must register, as the tax authority states it.

Standard rate: Not in our records
The tax authority’s pages have not been read for VI.

Tax calendar

When the main returns and payments fall due in VI, tax year 2026, as the tax authority states it.

5 days

No deadlineOneTwo or moreToday, by your clock For a company whose financial year is the calendar year, as each rule states the day, before any move for a weekend or holiday. A rule set by decree or by an assessment notice is not plotted.

Corporate tax return: Not in our records
bir.vi.gov/content/booklets/tax_structure.pdf inaccessible when checked
Corporate tax, final payment: Not in our records
bir.vi.gov/content/booklets/tax_structure.pdf inaccessible when checked
Corporate tax, instalments: 15 April · each quarter
the BIR's Form 1120ES-VI gives the four instalments as the 15th day of the 4th, 6th, 9th and 12th months of the tax period, i.e. 15 April, 15 June, 15 September and 15 December for a calendar-year corporation (rule stores the first date; the other three follow). The form (Rev. 10/2002) states no weekend rule. The corporate return date and balance remain unreachable.
Official bir.vi.gov read 25 Oct 2026
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Payments Due: 15 day of the 4 , 6 , 9 , 12 months of the tax period
Personal income-tax return: 15 April · each year
bona fide residents of the Virgin Islands file Form 1040 with the Virgin Islands and must file by 15 April of the following year for a calendar-year taxpayer. The BIR's 2025 filing notice gives the same date.
Official bir.vi.gov read 22 Oct 2026
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Such individuals must file signed identical returns with the United States and the Virgin Islands by April 15 of the following year (assuming a calendar year taxpayer)
Personal income tax, final payment: 15 April · each year
the BIR's online-filing notice calls 15 April the tax due date and allows payments due on the return to be made through the portal by that date.
Official bir.vi.gov read 22 Oct 2026
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The tax due date is Tuesday, April 15, 2025.
Personal income tax, instalments: Not in our records
bir.vi.gov/content/booklets/tax_structure.pdf inaccessible when checked
VAT return: Not levied here
The territory has no VAT or GST. Its consumption-type tax is the gross receipts tax on total business receipts, filed monthly on Form 720 V.I. within 30 calendar days after the month (the form's instructions); that is a turnover tax, not a VAT/GST, so this row records that no VAT return exists.
Official bir.vi.gov read 22 Oct 2026
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The Virgin Islands gross receipts tax is a tax on total receipts from the conduct of a business within the Virgin Islands, without reduction for cost of goods sold or services or any other expenses.
Payroll withholding: 3 months after the end of the quarter · each quarter
Form 941VI must be filed by the last day of the following quarter, and the employer then pays the amount due less any deposits made.
Official bir.vi.gov read 22 Oct 2026
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Form 941VI Employer’s Quarterly Withholding Tax Return, must be filed by the last day of the fol lowing quarter.

Running the company

Running a company here

Not in our records The authorities’ pages on running a company have not been read for VI yet.

Economy and trade

What it exports

Goods VI exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes VI’s own trade; it does not compare places.

Not in our records The trade data we use (CEPII BACI, January 2026 release) does not report VI separately.