Corporate Tax Comparison

Puerto Rico vs British Virgin Islands

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.

Published — Puerto Rico: 2/14/2024 · British Virgin Islands: 2/21/2024 · Time of Update — Puerto Rico: 4/05/2026 · British Virgin Islands: 10/02/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Puerto Rico

British Virgin Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Puerto Rico: 2/14/2024 · British Virgin Islands: 2/21/2024 · Time of Update — Puerto Rico: 4/05/2026 · British Virgin Islands: 10/02/2026

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.

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 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 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.

Withholding Tax (WHT)

Puerto Rico

British Virgin Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10/29/29

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Puerto Rico

British Virgin Islands

General VAT Rate:

11.5

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Puerto Rico

British Virgin Islands

General Capital Gain Tax Rate:

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