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 tax | 37% |
|---|---|
| Dividend tax | — |
| Corporate tax | 21% |
| Special regime for newcomers | 3.7% — Mirror US code paid to USVI; EDC beneficiaries get 90% income-tax reduction. |
| Résidence fiscale | après 183 jours — Bona fide residence: presence test (183 days or alternatives) + USVI tax home + closer connection |
| Voie de résidence typique | 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 |
| Type de climat | tropical savanna (wet/dry) · 29° / 32° (Charlotte Amalie) |
Residence programmes in US Virgin Islands
Active programmes
- EB-5 Immigrant Investor (US green card) — Investissement CHF 640'000 · 2026-10
- E-2 Treaty Investor Visa — Investissement CHF 80'000 · 2026-10
- USVI Economic Development Commission benefits — Investissement CHF 80'000 · 2026-10
- US Work Visas (H-1B, L-1, O-1) — employment · 2026-10
- Family-based Immigration — Revenu / an CHF 21'200 · 2026-10
Changes or availability under review
- Gold Card (US$1m gift) — Investissement 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?
après 183 jours. 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
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.