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U.S. Virgin Islands Tax Rates
Category-level tax rates for U.S. Virgin Islands, with global rank per category.
Ranking basis: lower listed tax rate ranks higher globally. Ties share the same rank.
Tax Categories and Global Rank
| Category | Tax Rate | Global Rank |
|---|---|---|
| BTC Long term capital gains tax rateIndicative top long-term capital gains tax rate for individual investors. | 23.80% | #109 of 140 |
| Stock dividendsIndicative top personal tax rate on domestic stock dividends. | 23.80% | #114 of 140 |
| Long term stock holding profitsIndicative top long-term capital gains tax rate on listed stocks. | 23.80% | #111 of 140 |
Special Situations
- Mirror code: USVI residents generally pay income tax under a 'mirror' of the U.S. Internal Revenue Code to the USVI tax authority rather than the IRS.
- Incentives: USVI EDC-style incentive programs can reduce eligible taxpayers' effective tax materially (subject to strict qualification).
General Notes
- Rates are illustrative, simplified, and usually represent top national rates for individuals.
- Local taxes, surtaxes, wealth taxes, and investor classification can materially change outcomes.
- Some countries treat crypto differently from securities, even when held long term.
- For deemed-return regimes (e.g., wealth taxes on notional returns), a realized-gains rate may be shown as 0% with an explanatory note.
- Treaty relief, residency changes, and holding structure can alter effective tax rates.