Tax Residency Rules by Country

Look up tax residency thresholds and rules for 249 countries and territories — free, no login required.

Tax residency in U.S. Virgin Islands

An individual is a bona fide resident of the U.S. Virgin Islands for a taxable year if, for that year, the individual satisfies all of the following: a presence test—met if any one applies: present in the USVI for at least 183 days during the year; or present in the USVI for at least 549 days during the current year and two preceding years with at least 60 days in each of those years; or present in the United States (the 50 states and District of Columbia, excluding the USVI) for no more than 90 days during the year; or has earned income in the United States of no more than $3,000 and is present in the USVI for more days than in the United States during the year; or has no significant connection to the United States; a tax home in the USVI and not outside the USVI during the year; and a closer connection to the USVI than to the United States or any foreign country, considering all facts and circumstances, including the location of the individual’s permanent home, family and personal ties, economic interests, and habitual abode.

This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.

Voyage Manager counts your days in U.S. Virgin Islands — and everywhere else — automatically, and warns you before thresholds are reached.

Track My Days Free

Why Tax Residency Rules Matter

Day-Count Thresholds

Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.

Permanent Establishment

Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.

Stay Compliant

Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.

Browse All Countries

Afghanistan Åland Islands Albania Algeria American Samoa Andorra Angola Anguilla Antarctica Antigua and Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bonaire Bosnia and Herzegovina Botswana Brazil British Indian Ocean Territory British Virgin Islands Brunei Bulgaria Burkina Faso Burma (Myanmar) Burundi Cambodia Cameroon Canada Cape Verde Cayman Islands Central African Republic Chad Chile China Christmas Island Cocos (Keeling) Islands Colombia Comoros Cook Islands Costa Rica Côte d'Ivoire Croatia Cuba Curacau Cyprus Czech Republic Democratic Republic of the Congo Denmark Djibouti Dominica Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Falkland Islands Faroe Islands Fiji Finland France French Guiana French Polynesia Gabon Gambia Georgia Germany Ghana Gibraltar Greece Greenland Grenada Guadeloupe Guam Guatemala Guernsey Guinea Guinea-Bissau Guyana Haiti Heard Island and McDonald Islands Honduras Hong Kong Hungary Iceland India Indonesia Iran Iraq Ireland Isle of Man Israel Italy Jamaica Jan Mayen Japan Jersey Jordan Kazakhstan Kenya Kiribati Kosovo Kuwait Kyrgyzstan Laos Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Macau Macedonia Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Martinique Mauritania Mauritius Mayotte Mexico Micronesia Moldova Monaco Mongolia Montenegro Montserrat Morocco Mozambique Namibia Nauru Nepal Netherlands Netherlands Antilles New Caledonia New Zealand Nicaragua Niger Nigeria Niue Norfolk Island North Korea Northern Mariana Islands Norway Occupied Palestinian Territory Oman Pakistan Palau Panama Papua New Guinea Paraguay Peru Philippines Pitcairn Islands Poland Portugal Puerto Rico Qatar Republic of the Congo Reunion Romania Russia Rwanda Saint Barthelemy Saint Helena Saint Kitts and Nevis Saint Lucia Saint Martin Saint Pierre and Miquelon Saint Vincent and the Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands Somalia South Africa South Georgia and South Sandwich Islands South Korea South Sudan Spain Sri Lanka Sudan Suriname Svalbard Swaziland Sweden Switzerland Syria Taiwan Tajikistan Tanzania Thailand The Bahamas Timor-Leste Togo Tokelau Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Turks and Caicos Islands Tuvalu U.S. Virgin Islands Uganda Ukraine United Arab Emirates United Kingdom United States United States Minor Outlying Islands Uruguay Uzbekistan Vanuatu Vatican Venezuela Vietnam Wallis and Futuna Western Sahara Yemen Zambia Zimbabwe

2M+

Trips tracked

100k+

Travellers protected

200+

Organisations worldwide

"Voyage Manager offered something totally different, yet was so in tune with our needs and concerns. The team understands the nature of our jobs and the places we go to."

Dominic Milne · University of Aberdeen · Read customer stories