US Virgin Islands taxes

Rate Percent: 12.5%

A hotel room occupancy tax applied to short-term accommodation stays (less than 90 days), charged as a percentage of the gross room rate or rental and collected from guests.

Source: Virgin Islands Code – hotel room tax statute

Amount USD PER Night: $25 USD

An environmental/infrastructure impact fee imposed on timeshare occupancy, charged per night of occupancy of the timeshare unit.

Source: USVI Bureau of Internal Revenue environmental/infrastructure fee details

Reference note

There is no general sales tax or broad VAT in the U.S. Virgin Islands. Businesses may be subject to a gross receipts tax on revenue, but this does not directly apply as a consumer tax on goods and services.

Source: Business and tax environment for USVI

Reference note

Visitors to the U.S. Virgin Islands may qualify for a duty-free exemption on returning to the U.S. with merchandise up to a specified amount under U.S. Customs rules.

Source: USVI Port Authority – duty-free information

Reference note

Imported goods to the U.S. Virgin Islands are subject to U.S. Customs duties upon entry to the territory, similar to U.S. federal import treatment.

Source: U.S. Customs and related duty info for territories