Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 541 Rate of tax
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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%).
33 V.I.C. § 542 Withholding on Virgin Islands Source Income
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Except where exempted or reduced, the rate of withholding of tax imposed by sections 1441 and 1442 of the federal Internal Revenue Code, as amended (as it applies in the Virgin Islands) is ten percent (10%).
33 V.I.C. § 543 Exemption for mortgage interest
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Interest payments received from sources within the Virgin Islands for loans secured by a mortgage of real estate located in the Virgin Islands shall be exempt from the tax described in section 541 and the withholding described in section 542 of this chapter.