Self-Drive Motor Vehicle Rental Tax

This service is applicable to the proprietor of a Self-Drive Motor Vehicle Rental business.  Every proprietor of Self-Drive Motor Vehicle business shall register with the Inland Revenue Department within thirty (30) days of  commencement of operation.

Process

Step 1: Collect Registration form and Monthly Return form from any of the Inland Revenue Office locations or print form on line.

Step 2: Complete the Registration form and return to Inland Revenue Main Offic or Virgin Gorda branch. 

Step 3: The Department issues a monthly Self-Drive Motor Vehicle Declaration form F06.

Step 4: Complete the Monthly Return form and Declaration form and submit with payment due to the main office at Road Town, Tortola or to the Virgin Gorda Office.

Step 5: Government receipt will be issued and payment is immediately reflected on the account.

 

 

Form(s)

PDF icon employerself_employed_person_registration_form.pdf
PDF icon monthly_statement_of_tax_of_car_rentals.pdf
PDF icon self_drive_motor_vehicles_rentals.pdf

Related Fee(s)

The rate that the customer will be charged is 5% against the tax base.

Supporting Documents

The following forms must be printed on a monthly basis and mailed to the customers:- 

  • Motor Vehicle Rental -Monthly Declaration (F06)
  • Monthly Statement of Tax of Car Rentals/Hire

Method of Applying

Electronic or In Person

Turn Around Time

Processed within Twenty-Four (24) hours once form(s) and supporting documents are correct.

Additional Notes

A Proprietor liable for Self-Drive Motor Vehicle Rental Tax must also register for Payroll Taxes.

Deadline: Every proprietor must file returns within 15 days after the end of the month for which tax is due.

Penalties: Any proprietor who fails to file the required return on, or before, the due date is subject to 20% penalty in addition to any other amounts which he/she may be liable.

Interest: In respect to tax not paid by the due date, interest shall be charged at 4% per annum.

 

Department Contact Information

Inland Revenue Department

Mailing Address:
P.O. Box 4634
Road Town, Tortola 
​Virgin Islands (British) VG1110

Physical Addresses:
Central Admin Complex
33 Admin Drive 
Road Town, Tortola VG1110

Vanterpool’s Building
The Valley, Virgin Gorda VG1150

Business Hours:

Tortola/Virgin Gorda
Monday - Friday (except on Public Holidays)
8:30 a.m. - 4:30 p.m.
Cashier: 9:00a.m.  - 3:30 p.m.

District Office Hours: 
3rd Wednesday Monthly
The Settlement, Anegada VG1140

3rd Friday Monthly
Great Harbour, Jost Van Dyke VG1160
Email Address: bvitaxes@gov.vg

Road Town, Tortola
Telephone: 1(284) 468-2154/2155
Fax: 1(284) 468-3379

The Valley, Virgin Gorda 
Telephone: 1(284) 468-6545
Fax: 1(284) 468-6501

The Settlement, Anegada
Telephone: 1(284) 495-8048

Great Harbour, Jost Van Dyke
Telephone:1(284) 495-0241