Vg Vat Gst

---
name: vg-vat-gst
description: "Source-cited draft: vat / gst for British Virgin Islands (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/vg-vat-gst"
  jurisdiction: "VG"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# British Virgin Islands VAT / GST

## VAT / GST — none in the BVI

- **VAT / GST — none in the BVI** — The British Virgin Islands has no value added tax (VAT) and no goods and services tax (GST). Indirect revenue is raised mainly through import customs duties, stamp duty and various licence fees rather than a consumption tax on supplies.
- **VAT / GST** — None — there is no VAT or GST in the British Virgin Islands; there is no standard rate, reduced rate, zero rate, registration threshold, return or reverse-charge mechanism (No VAT/GST statute in force)  _(No VAT/GST statute in force)_
- **VAT registration threshold** — Not applicable — no VAT registration exists (No VAT/GST statute in force)  _(No VAT/GST statute in force)_
- **VAT return filing frequency** — Not applicable — no VAT returns are filed (No VAT/GST statute in force)  _(No VAT/GST statute in force)_
- **Import customs duty (the main indirect tax)** — Levied on most imported goods, commonly in the range of 5%–20% ad valorem depending on goods classification percent (approx — confirm by tariff classification)  _(Customs Management and Duties Act, 2010)_
- **Stamp duty on transfers of BVI real estate (Belongers)** — 4% of consideration / market value for Belongers percent (approx — confirm)  _(Stamp Act)_
- **Stamp duty on transfers of BVI real estate (Non-Belongers)** — 12% of consideration / market value for Non-Belongers percent (approx — confirm)  _(Stamp Act)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `vg-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/vg-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.