Statutory corporate income tax rate in British Virgin Islands

British Virgin Islands: Statutory corporate income tax rate was 0.0% in 2018. ◆ Volatile

Latest (2018)
0.0%
World rank
82nd
of 93 countries
All-time high
15.0%
in 2000
All-time low
0.0%
in 2005
Years of data
19
2000–2018

Statutory corporate income tax rate in British Virgin Islands, 2000–2018

0510152000200920182000: 15 %2001: 15 %2002: 15 %2003: 15 %2004: 15 %2005: 0 %2006: 0 %2007: 0 %2008: 0 %2009: 0 %2010: 0 %2011: 0 %2012: 0 %2013: 0 %2014: 0 %2015: 0 %2016: 0 %2017: 0 %2018: 0 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

British Virgin Islands recorded 0.0% for statutory corporate income tax rate in 2018. That is the lowest value across all 19 years on record.

Over the whole period, statutory corporate income tax rate in British Virgin Islands peaked at 15.0% in 2000 and was at its lowest, 0.0%, in 2005.

British Virgin Islands ranks 82nd of 93 countries on this measure, in the bottom quarter.

The series is highly variable year to year, so single readings are best treated with caution.

Statutory corporate income tax rate in British Virgin Islands, year by year

Annual values for Statutory corporate income tax rate in British Virgin Islands, 2000 to 2018.
Year % Change
2000 15.0%
2001 15.0% +0.0%
2002 15.0% +0.0%
2003 15.0% +0.0%
2004 15.0% +0.0%
2005 0.0% -100.0%
2006 0.0%
2007 0.0%
2008 0.0%
2009 0.0%
2010 0.0%
2011 0.0%
2012 0.0%
2013 0.0%
2014 0.0%
2015 0.0%
2016 0.0%
2017 0.0%
2018 0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 7.5% 0.0% 15.0% 10
2010s 0.0% 0.0% 0.0% 9

Countries ranked near British Virgin Islands

  1. 81 Hungary 9.0% compare
  2. 82 Anguilla 0.0%
  3. 82 Bahamas 0.0%
  4. 82 Bahrain 0.0%
  5. 82 Bermuda 0.0%
  6. 82 Cayman Islands 0.0%
  7. 82 Guernsey 0.0% compare
  8. 82 Isle of Man 0.0% compare
  9. 82 Jersey 0.0% compare
  10. 82 Saudi Arabia 0.0%
  11. 82 Turks and Caicos Islands 0.0%
  12. 82 United Arab Emirates 0.0%

See the full ranking of 93 places →

More economy & growth data for British Virgin Islands

All data for British Virgin Islands →

Frequently asked questions

What is statutory corporate income tax rate in British Virgin Islands?
Statutory corporate income tax rate in British Virgin Islands was 0.0% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in British Virgin Islands?
The highest recorded value was 15.0% in 2000.
What is the lowest statutory corporate income tax rate recorded in British Virgin Islands?
The lowest recorded value was 0.0% in 2005.
How does British Virgin Islands rank for statutory corporate income tax rate?
British Virgin Islands ranks 82nd out of 93 countries with data for 2018.
Where does this British Virgin Islands data come from?
The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in British Virgin Islands. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 02 September 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/british-virgin-islands/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.