Moving to US Virgin Islands: taxes, residence and life

How to become tax resident in US Virgin Islands: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.

Taxes

In US Virgin Islands the top income tax rate is 37%, dividends are taxed at up to — and companies pay 21% corporate tax. Newcomers may use a special regime (3.7%): Mirror US code paid to USVI; EDC beneficiaries get 90% income-tax reduction.

How to move and become tax resident

To become tax resident in US Virgin Islands you need at least 183 days a year (Bona fide residence: presence test (183 days or alternatives) + USVI tax home + closer connection). The typical route is US immigration status required (EB-5/E-2) + USVI EDC benefits: Need US green card/visa first; EDC incentives only for local businesses with jobs/investment There are 5 open residence programmes in US Virgin Islands — see the list below.

Living there

Charlotte Amalie has a tropical savanna (wet/dry) climate with winter highs around 29 °C and summer highs around 32 °C.

Key facts

Top income tax37%
Dividend tax—
Corporate tax21%
Special regime for newcomers3.7% — Mirror US code paid to USVI; EDC beneficiaries get 90% income-tax reduction.
اقامت مالیاتیپس از 183 روز — Bona fide residence: presence test (183 days or alternatives) + USVI tax home + closer connection
مسیر شماUS immigration status required (EB-5/E-2) + USVI EDC benefits — Need US green card/visa first; EDC incentives only for local businesses with jobs/investment
نوع اقلیمtropical savanna (wet/dry) · 29° / 32° (Charlotte Amalie)

Residence programmes in US Virgin Islands

Active programmes

Changes or availability under review

  • Gold Card (US$1m gift) — سرمایه‌گذاری CHF 800'000 · 2026-10

    Created by Sept 2025 executive order; litigation & implementation details evolving

Plan your residence route

Frequently asked questions

How many days do I need to spend in US Virgin Islands to become tax resident?

پس از 183 روز. Bona fide residence: presence test (183 days or alternatives) + USVI tax home + closer connection Mirror US code; EDC incentives for local businesses

How much tax will I pay in US Virgin Islands?

In US Virgin Islands the top income tax rate is 37%, dividends are taxed at up to — and companies pay 21% corporate tax.

Which residence programmes does US Virgin Islands offer?

EB-5 Immigrant Investor (US green card) (CHF 640'000); E-2 Treaty Investor Visa (CHF 80'000); USVI Economic Development Commission benefits (CHF 80'000); US Work Visas (H-1B, L-1, O-1); Family-based Immigration

What is the usual way to move to US Virgin Islands?

US immigration status required (EB-5/E-2) + USVI EDC benefits. Need US green card/visa first; EDC incentives only for local businesses with jobs/investment

Compare with nearby countries

Anguilla · Antigua & Barbuda · Aruba · Bahamas · Barbados · Bermuda · British Virgin Islands · Cayman Islands · Curaçao · Dominica · Grenada · Montserrat

Open US Virgin Islands on the interactive map

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.