Except where exempted or reduced, the rate of tax imposed pursuant to sections 871(a)(1), 881 and 884 of the federal Internal Revenue Code, as amended (as it applies in the Virgin Islands), upon non-resident alien individuals and foreign corporations is ten percent (10%).
Rate of tax
33 V.I.C. § 541 — under Tax and Withholding on Virgin Islands Source Income.
33 V.I.C. § 541