Every person who becomes the owner of any land or house or both land and house whether by purchase, lease, gift, devise, bequest, intestacy, or by any other means is liable to pay this tax.

Exemptions:

1. Crown Property used exclusively for public purposes.
2. Any Hospital, asylum or other institution maintained out of revenues of the territory.
3. Property owned by a religious denomination and set apart and used solely for divine service and set apart and used as a residence for ministers of religion.
4. Community Centers.
5. Property used as, or in connection with the schoolhouse or any school under the provision of the education act, 2004.
6. Any property lawfully used as a burial ground or cemetery.
7. Any right of way or an easement.

Note:
Land tax is payable on every acre or part of an acre of land in the territory. House tax is payable  on the assessed value of every house in the territory.  The combined (Land and House) tax, referred to as Property Tax, is charged to every owner who erects, reconstructs, enlarges or repairs any existing building.

Process

Step 1:  Property owners/agents can review the Assessment listing that is prepared annually, approximately two months prior to the collection of the tax.  It may be viewed at the Central Administration Complexes in Road Town and Virgin Gorda.  It can also be viewed at the Post Office and sub post offices throughout the BVI, in addition to other public places.

Step 2:  Owners or agents wishing to object are required to appear before the Magistrate on the hearing date specified in the Assessment Listing. 

Step 3:  The Magistrate, after hearing the objections, makes a determination and either confirms, alters or amends the Assessment List as necessary.  Any owner not in agreement with the determination of the Magistrate may appeal to the Court of Appeal.

Step 4:  After approval of the Assessment List by the Magistrate, applicants must then pay the Property Tax due.

Step 5:  Property owners/agents should provide property identification i.e. the Block and Parcel Numbers, Registration Section and the registered proprietor/s.

Step 6:  Once payment  is received, a government receipt will be issued. and the payment is immediately reflected on your account.

Method of Applying

Electronic or In Person

Turn Around Time

Once the property information has been received and verified, payment is processed immediately.

Additional Notes

Deadline:
Proprietors should make payment between September 1 and November 30, each year to avoid interest.

Payment Location:
Inland Revenue, Central Administration Complex, RT
Inland Revenue, Vanterpool Administration Complex, VG

During month of September, payment for the West End and Mount Sage sections and the East End and Long Look sections may be made at the respective Sub Post Offices.

 

Department Contact Information

Inland Revenue Department

Mailing Address:
P.O. Box 4634
Road Town, Tortola 
​Virgin Islands (British) VG1110

Physical Addresses:
Central Admin Complex
33 Admin Drive 
Road Town, Tortola VG1110

Vanterpool’s Building
The Valley, Virgin Gorda VG1150

Business Hours:

Tortola/Virgin Gorda
Monday - Friday (except on Public Holidays)
8:30 a.m. - 4:30 p.m.
Cashier: 9:00a.m.  - 3:30 p.m.

District Office Hours: 
3rd Wednesday Monthly
The Settlement, Anegada VG1140

3rd Friday Monthly
Great Harbour, Jost Van Dyke VG1160

Email Address: bvitaxes@gov.vg

Road Town, Tortola
Telephone: 1(284) 468-2154/2155
Fax: 1(284) 468-3379

The Valley, Virgin Gorda 
Telephone: 1(284) 468-6545
Fax: 1(284) 468-6501

The Settlement, Anegada
Telephone: 1(284) 495-8048

Great Harbour, Jost Van Dyke
Telephone:1(284) 495-0241