Corporate Tax Comparison

United States vs British Virgin Islands

Compare United States 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 — United States: 2/14/2024 · British Virgin Islands: 2/21/2024 · Time of Update — United States: 9/21/2026 · British Virgin Islands: 10/02/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

United States

British Virgin Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — United States: 2/14/2024 · British Virgin Islands: 2/21/2024 · Time of Update — United States: 9/21/2026 · British Virgin Islands: 10/02/2026

Corporate Income Tax (CIT)

United States

British Virgin Islands

General CIT Rate:

Federal corporate income tax: 21%. State corporate income tax varies by state, and some states do not impose one.

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:

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

CIT Payment Due Date:

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.

CIT Estimated Payment Due Date:

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

Withholding Tax (WHT)

United States

British Virgin Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

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

30/30/30

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

Value-Added Tax (VAT)

United States

British Virgin Islands

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

United States

British Virgin Islands

General Capital Gain Tax Rate:

21% (aligned with the federal CIT rate for corporations)

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

United States

British Virgin Islands

Composite Effective Average Tax Rate:

22.69

Composite Effective Marginal Tax Rate:

7.03

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