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Taxation in the British Virgin Islands is relatively simple by comparative standards; photocopies of all of the tax laws of the British Virgin Islands (BVI) would together amount to about 200 pages of paper. [1] Among the items in the British Virgin Islands that are not subject to taxation: no capital gains tax, no gift tax,
The eight major pass-through economies—the Netherlands, Luxembourg, Hong Kong SAR, the British Virgin Islands, Bermuda, the Cayman Islands, Ireland, and Singapore—host more than 85 per cent of the world's investment in special purpose entities, which are often set up for tax reasons.
The economy of the British Virgin Islands is one of the most prosperous in the Caribbean. Although tiny in absolute terms, because of the very small population of the British Virgin Islands , in 2010 the Territory had the 19th highest GDP per capita in the world according to the CIA World factbook . [ 4 ]
The official currency of the British Virgin Islands has been the United States dollar (US$) since 1959, the currency also used by the United States Virgin Islands. [3] The British Virgin Islands enjoys one of the more prosperous economies of the Caribbean region, with a per capita average income of around $47,000 (2022 est.) [47]
The British Virgin Islands has almost no taxation. Although there is technically income tax in the British Virgin Islands, the effective rate is zero. There is no capital gains tax, gift tax, sales tax, value added tax or inheritance tax. The only real tax burdens imposed in the jurisdiction are:
The British Virgin Islands was not alone in this regard; this was part of a policy of mass-repeal by the United States of double tax relief treaties with "microstates". Despite the British Virgin Islands being an English common law jurisdiction, the Act drew heavily upon elements of Delaware corporate law. This reflected the market for British ...
Map of the British Virgin Islands. The British Virgin Islands has issued revenue stamps since 1988. The first issue consisted of two values of $25 and $100, which represented the fee for wedding licences. In 1996, a set of three values – of $10, $40 and $50 – was issued with a design showing a bird.
The judiciary of British Virgin Islands is based on the judiciary of the United Kingdom. The Territory is a member state of the Eastern Caribbean Supreme Court. Judges in the British Virgin Islands are appointed by the Judicial and Legal Services Commission of the Supreme Court [12] rather than elected. By convention judges are always appointed ...
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