British Virgin Islands Sources and Verification

Source-backed employee estimate for 2026-01-01 to 2026-12-31.

Built from official sources3 official sources, researched 2026-10-18. Not yet professionally verifiedHow we verify

Professional verification

The British Virgin Islands calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.

Worked examples, recalculated live

Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.

ExampleExpected take-homeLive resultStatus
USD 60,000 a yearEmployee tax profile: Private employee - Class 1 employerUSD 51,614.00USD 51,614.00Matches

Official sources and monitoring

3 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-18. A content change opens a review before any rule is updated.

SourceResearchedAutomated check
Guide to Payroll TaxGovernment of the Virgin Islands2026-10-18Site blocks automated checks; reviewed manually
Contribution rates and 2026 insurable earnings ceilingVirgin Islands Social Security Board2026-10-18Checked automaticallyLast checked 2026-10-18
2026 maximum insurable earningsVirgin Islands National Health Insurance2026-10-18Site blocks automated checks; reviewed manually

No detected source change is waiting for review.

Rule version

Version VG-2026-v1, approved on 2026-10-18, last validated on 2026-10-18. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.

Calculation assumptions

  • The first USD 10,000 of annual remuneration is exempt from payroll tax and the employee share is 8%.
  • The selected employer class changes the employer payroll share, while employee payroll tax remains 8%.

Coverage & limitations

Rule version VG-2026-v1 · Tax year 2026. See sources, monitoring and verification status.

  • The employer total combines only the supported employer payroll and capped schemes; workers compensation and dependent-spouse NHI are excluded.
  • Annual estimate for an ordinary employee with one employer. Benefits in kind, arrears, termination payments and treaty relief are excluded unless stated.
  • Independent professional verification pending.

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