British Virgin Islands vs Guernsey: Corporate income tax (CIT) - statutory and targeted small business

British Virgin Islands
0 Percentage of taxable income
in 2026
Guernsey
0 Percentage of taxable income
in 2026
British Virgin Islands rank
119th
Guernsey rank
119th

Corporate income tax (CIT) - statutory and targeted small business over time

  • British Virgin Islands
  • Guernsey
05101520200020132026

How they compare

British Virgin Islands currently reports 0 Percentage of taxable income against 0 Percentage of taxable income in Guernsey, a difference of 0 Percentage of taxable income.

Across all 27 years both countries report, Guernsey has been ahead every year.

British Virgin Islands ranks 119th and Guernsey ranks 119th of 128 countries.

Guernsey has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade British Virgin Islands Guernsey Difference Ahead
2000s 7.5 Percentage of taxable income 16 Percentage of taxable income 8.5 Percentage of taxable income Guernsey
2010s 0 Percentage of taxable income 0 Percentage of taxable income 0 Percentage of taxable income
2020s 0 Percentage of taxable income 0 Percentage of taxable income 0 Percentage of taxable income

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, British Virgin Islands or Guernsey?
British Virgin Islands, at 0 Percentage of taxable income against 0 Percentage of taxable income in Guernsey as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between British Virgin Islands and Guernsey?
0 Percentage of taxable income, with British Virgin Islands ahead.
How many years of comparable data are there for British Virgin Islands and Guernsey?
27 years are reported by both, from 2000 to 2026.
How do British Virgin Islands and Guernsey rank globally for corporate income tax (cit) - statutory and targeted small business?
British Virgin Islands ranks 119th and Guernsey ranks 119th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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British Virgin Islands vs Guernsey: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/british-virgin-islands/guernsey/

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<a href="https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/british-virgin-islands/guernsey/">British Virgin Islands vs Guernsey: Corporate income tax (CIT) - statutory and targeted small business</a> — Statizoid

About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.