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US Virgin Islands
Caribbean
Lucky Nomads World Index
62.36 / 100
Global rank
#144
Corporate tax
23.1%
Personal tax
37%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index4.2 / 10
- Affordability Index4.5 / 10
- Entry Ease Index4.3 / 10
- Tax Freedom Index5.1 / 10
- WiFi Index8.0 / 10
- Admin Ease Index7.8 / 10
- Healthcare Index7.6 / 10
- City Comfort Index8.1 / 10
- WeatherComfort Index6.5 / 10
- Banking Index8.5 / 10
- GeoStability Index8.1 / 10
- Justice & Order Index7.0 / 10
- Quality of Life Index7.7 / 10
- Open Society Index7.3 / 10
- Flight Index4.6 / 10
- Environmental Quality Index8.5 / 10
- English Index8.9 / 10
- Wealth Protection Index8.3 / 10
- AI Access Index6.3 / 10
- Economic Openness Index8.3 / 10
- Market Depth Index3.8 / 10
- ClimateShield Index4.9 / 10
Country snapshot
- Capital
- Charlotte Amalie
- Population (approx.)
- 106,000
- Area (km²)
- 347 km²
- Currency code (ISO 4217)
- USD
- Currency name
- United States dollar
- Main airport IATA code
- STT
- Airport name
- Cyril E. King Airport
General facts
- Minimum monthly cost
- From $2,860/month
- Main languages
- English
- Jurisdiction type
- Territory
- Region
- Caribbean
- Web TLD
- .vi
- Phone calling code
- +1-340
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 23.1%HighWorldwide
- Marginal PIT (personal income tax)
- 37%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Mirror tax system codified in IRC Section 932. The USVI adopts the entire US Internal Revenue Code as its territorial law by substituting USVI for United States. USVI-incorporated corporations are taxed on worldwide income, US corporations file Form 1120F on USVI-source and effectively-connected income only. Sourcing rules under IRC Sections 934 and 937 govern the boundary with US federal taxation.
Effective 23.10 percent rate, calculated as the 21 percent mirror US federal corporate income tax rate plus a 10 percent territorial surcharge under Title 33 V.I.C. Section 581 applied to total tax liability. The surcharge is reduced proportionally for beneficiaries of EDC, RTPark, and EZC tax incentive programs, which can lower the effective rate to around 2.10 to 2.31 percent on USVI-source or effectively-connected income.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Bona fide residency under IRC Section 937(a) requires 183-day physical presence (or alternative tests), tax home in USVI, and closer connection to USVI than to the United States or any foreign country. Form 8898 transition filing required. EDC, RTPark, and EZC programs can reduce effective personal income tax to around 3.7 percent on dividends and pass-through allocations from beneficiary entities.
Progressive 10 to 37 percent brackets mirroring US federal IRC rates post-TCJA. No additional USVI surcharge is imposed on individuals over and above the mirror system rate. Bona fide USVI residents file solely with the Virgin Islands Bureau of Internal Revenue (VIBIR) on worldwide income, satisfying their US federal income tax obligation entirely through territorial filing under IRC Section 932.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Economic Development Commission Program (EDC)
AvailableUSVI tax incentive program granting up to 90 percent reduction in corporate and personal income tax (effective corporate rate of approximately 2.1…
For individuals
Economic Development Commission Program (EDC)
AvailableUSVI tax incentive program granting up to 90 percent reduction in corporate and personal income tax (effective corporate rate of approximately 2.1…
You either qualify for the US Virgin Islands' special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for US Virgin Islands. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Visa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- English Index8.9 / 10Very strong english index
- Banking Index8.5 / 10Accessible, stable banking for expats
- Environmental Quality Index8.5 / 10Very strong environmental quality index
Weakest dimensions
- Market Depth Index3.8 / 10
- SafetyShield Index4.2 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
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