Corporate Tax Comparison

Cayman Islands vs British Virgin Islands

Compare Cayman Islands and British Virgin Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Cayman Islands: 4/05/2026 · British Virgin Islands: 4/04/2026

Base Country/Region

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Compare Corporate Tax

Cayman Islands

British Virgin Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Cayman Islands: 4/05/2026 · British Virgin Islands: 4/04/2026

Corporate Income Tax (CIT)

Cayman Islands

British Virgin Islands

General CIT Rate:

The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/

CIT Return Due Date:

The Cayman Islands has no tax reporting requirements.

CIT Return Due Date:

CIT Payment Due Date:

CIT Estimated Payment Due Date:

Withholding Tax (WHT)

Cayman Islands

British Virgin Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Cayman Islands

British Virgin Islands

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Cayman Islands

British Virgin Islands

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Cayman Islands

British Virgin Islands

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

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