2019 U.S. Virgin Islands Code
Title 33 - Taxation and Finance
Subtitle 1 - Miscellaneous Internal Revenue Taxes
Part I - Normal Taxes and Surtaxes
Chapter 13 - Tax and Withholding on Virgin Islands Source Income
§ 542. Withholding on Virgin Islands Source Income
Universal Citation:
V.I. Code tit. 33, § 542 (2019)
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Except where exempted or reduced, the rate of withholding of tax imposed by sections 1441 and 1442 of the federal Internal Revenue Code, as amended (as it applies in the Virgin Islands) is ten percent (10%).
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