Notable
Uses a mirror tax code. No federal income tax on VI-source income for bona fide residents. Economic Development Commission (EDC) benefits can reduce income tax to 1% and offer 90% reduction on corporate taxes for qualifying businesses.
U.S. Virgin Islands in plain English
Worth knowing before you move to U.S. Virgin Islands
The U.S. Virgin Islands use the federal tax code with payment to the territory, and the Economic Development Commission program offers up to a 90% reduction in income tax for qualifying businesses and their owners who relocate. Hurricane exposure is severe, with Irma and Maria both hitting in 2017. Electricity and groceries cost well above mainland levels.
What U.S. Virgin Islands taxes, and what it doesn't
U.S. Virgin Islands levies a graduated income tax that tops out at 37%. Effective rates by income are not available for U.S. Virgin Islands; this site does not yet carry its bracket table.
Property tax runs 0.30% of home value a year. The national effective rate is about 1.10%, and U.S. Virgin Islands has the 2nd lowest rate of the 50 states.
Uses a mirror tax code. No federal income tax on VI-source income for bona fide residents. Economic Development Commission (EDC) benefits can reduce income tax to 1% and offer 90% reduction on corporate taxes for qualifying businesses.
Written from the figures on this page. Rankings compare the 50 states. Sources and years are listed with each figure below.
State Profile
Taxes
Sources: state revenue departments · Tax Foundation 2026 · income-tax brackets 2026
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Taxes
Sources: state revenue departments · Tax Foundation 2026 · income-tax brackets 2026
Income Tax
Mirror code: residents pay income tax to USVI government. EDC benefits can reduce effective rate to near 1% for qualifying applicants.
Property Tax
Sales Tax
Social Security
Pension / IRA
Estate Tax
Inheritance Tax
Capital Gains
Federal capital gains rates via mirror code; potential reduction under EDC program
Housing & Cost of Living
Sources: Zillow · Census ACS · iii.org and state insurers 2026 · WRLURI 2018 · Census 2024 (HOA)
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Housing & Cost of Living
Sources: Zillow · Census ACS · iii.org and state insurers 2026 · WRLURI 2018 · Census 2024 (HOA)
Cost of Living Index
National avg = 100
More on U.S. Virgin Islands
Politics & Gun LawsD+40 · gun law grade A-▾
Sources: OpenElections 2024 · Giffords 2025 · state statutes
2024 Presidential Vote
Gun Laws
Carry Permit
Purchase Permit Required
Jobs & Economy9% unemployment▾
Sources: BLS QCEW 2024 · BLS JOLTS 2024 · BLS union membership 2025 · Census ACS
Job Market
-0.3% job growth · 9% unemployment
Top Industries
Tech Jobs
Healthcare Jobs
Remote Work
Median Household Income
Daily Life▾
Sources: American Pyrotechnics Association · state statutes 2026 · IIHS
Consumer Fireworks
Check local ordinances
Weather & Natural Risks84°F avg July▾
Sources: NOAA · NWS Storm Prediction Center · FEMA NRI
Winter Severity
Avg January high: 78°F
Summer Heat
Moderate summers
Annual Rainfall
Tornado Risk
Hurricane Risk
Wildfire Risk
Flood Risk
Natural Hazards26/100 danger▾
Sources: USGS · CDC · USDA APHIS · NOAA · FEMA NRI 2023
Venomous Snakes
Spider Hazard
Scorpions
Hurricane Risk
Tornado Risk
Wildfire Risk
Earthquake Risk
Danger score is a composite index. Methodology ↗
See your full cost of living in U.S. Virgin Islands
Housing, taxes, childcare, insurance: all estimated.
Compare Similar States
VI vs NJ
U.S. Virgin Islands vs New Jersey
COL 128 vs 121 · 37% vs 10.75% income tax
Full comparison →
VI vs NY
U.S. Virgin Islands vs New York
COL 128 vs 139 · 37% vs 10.9% income tax
Full comparison →
VI vs WA
U.S. Virgin Islands vs Washington
COL 128 vs 117 · 37% vs No income tax
Full comparison →
VI vs MD
U.S. Virgin Islands vs Maryland
COL 128 vs 116 · 37% vs 6.5% income tax
Full comparison →
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Data is informational only. Verify with a tax professional, real estate agent, and local sources before making relocation decisions. Crime data: FBI Crime Data Explorer 2023. Healthcare: Commonwealth Fund 2023; life expectancy from County Health Rankings 2024. Education: Education Week 2023. Housing: Zillow monthly index and Census ACS 2022. Insurance: rate surveys 2024. Sponsored links marked “Sponsored” may earn a commission. This does not affect our data or rankings.