British Virgin Islands: Country and Foreign Investment
Investments by Foreigners
Under the Pioneer Services and Enterprise Ordinance, ten-year tax holidays and import duty exemptions on capital equipment are available for investors into enterprises for which there is a 'special need' in the territory.
Under the Hotel Aid Ordinance, ten- or twenty-year tax holidays and import duty exemptions on building materials and equipment are available.
The Administration is generally supportive of investment into a range of activities, including food processing, tourist-oriented manufacturing, film production, beverage production, yachting services, and most recently, e-commerce.