British Virgin Islands (BVI)

In the BVI, BVI Business Companies (BVI BC) are fully exempt from tax on income, interest, royalties, dividends, capital gains, estate, inheritance, succession and/or activities, gift tax regarding any compensation, shares debt obligations and/or other securities of the entities. Only a fixed government license fee has to be paid annually.
There are also no stamp duties regarding the assets of activities of the BVI BCs (except for property tax in the BVI) and there is a modest payroll tax for BVI BCs
with business operations and employees.