Source-cited draft: vat / gst for British Virgin Islands (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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VAT / GST — none in the BVI
The British Virgin Islands has no value added tax (VAT) and no goods and services tax (GST). Indirect revenue is raised mainly through import customs duties, stamp duty and various licence fees rather than a consumption tax on supplies.
VAT / GST
None — there is no VAT or GST in the British Virgin Islands; there is no standard rate, reduced rate, zero rate, registration threshold, return or reverse-charge mechanismNo VAT/GST statute in force
VAT registration threshold
Not applicable — no VAT registration existsNo VAT/GST statute in force
VAT return filing frequency
Not applicable — no VAT returns are filedNo VAT/GST statute in force
Import customs duty (the main indirect tax)
Levied on most imported goods, commonly in the range of 5%–20% ad valorem depending on goods classificationCustoms Management and Duties Act, 2010
Stamp duty on transfers of BVI real estate (Belongers)
4% of consideration / market value for BelongersStamp Act
Stamp duty on transfers of BVI real estate (Non-Belongers)
12% of consideration / market value for Non-BelongersStamp Act
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Other British Virgin Islands computations in the OpenAccountants Tax Library.
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