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U.S. Territory

U.S. Virgin Islands

D+40  ·  Moderate tax burden  ·  COL index 128

B

37%

Income Tax

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.

State Profile

53/100
255075100TAXES61SAFETY50HEALTH50SCHOOLS50AFFORDABLE55LONGEVITY50

Taxes

Income Tax

Mirror code: residents pay income tax to USVI government. EDC benefits can reduce effective rate to near 1% for qualifying applicants.

37% top

Property Tax

0.3% / yr

Sales Tax

None

Social Security

Exempt

Pension / IRA

Partial

Estate Tax

None

Inheritance Tax

None

Capital Gains

Federal capital gains rates via mirror code; potential reduction under EDC program

Not taxed

Housing & Cost of Living

Cost of Living Index

National avg = 100

128

Politics & Gun Laws

2024 Presidential Vote

D+40

Gun Laws

Gun ControlA-
2A LibertyD

Carry Permit

May-issue

Purchase Permit Required

Yes

See your full cost of living in U.S. Virgin Islands

Housing, taxes, childcare, insurance — all estimated.

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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 UCR ~2022. Healthcare: Commonwealth Fund / US News ~2023. Education: Education Week ~2023. Housing: Zillow / Census ACS ~2024. Insurance: rate surveys ~2024. Sponsored links marked “Sponsored” may earn a commission. This does not affect our data or rankings.