British Virgin Islands Corporate Income Tax
Detailed corporate income tax rates and rules for British Virgin Islands in 2026.
Corporate TaxUSD
The BVI does not impose corporate income tax. BVI Business Companies (BVI BCs) are exempt from all local taxes. The BVI is implementing the OECD Pillar Two minimum tax for large multinational enterprises with the Economic Substance Act already requiring companies with relevant activities to demonstrate adequate substance in the BVI.
Standard Rate
0%
How British Virgin Islands Corporate Tax compares
British Virgin Islands’s corporate tax rate of 0% is the 196th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and North America’s regional average of 22.3%.
British Virgin Islands
0%
North America average
22.3%
Global average
22.2%
