Hotel Accommodation Tax

This service pertains to the proprietor or manager of any hotel, house, apartment, cottage, villa or similar facility that is ordinarily used for providing board and lodging or lodging only for a consideration.  Every proprietor of accommodation shall register with the Inland Revenue Department within thirty (30 days) of commencement of operation.

 

Process

Step 1:  Collect registration form and monthly return from any of the Inland Revenue Office locations or print form online.

Step 2:  Complete the registration form and return to Tortola or Virgin Gorda office. 

Step 3:  The Department issues a Monthly Hotel Accommodation Declaration Form (F02).

Step 4:  Customer completes the monthly tax return and declaration form.

Step 5:  Customer submits completed tax return and declaration form to the Tortola or Virgin Gorda office.

Step 6:  Customer pays fees due.

Step 7:  A Government receipt is issued to the customer and payment is immediately reflected on their account.

 

Form(s)

PDF icon hotel_accomodation_tax_registration_of_hotels.pdf
PDF icon hotel_accomodation_tax.pdf

Related Fee(s)

Ten percent (10%) against the tax base. The tax base is calculated on the room rate.

Supporting Documents

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

  • Hotel Accomodation Tax Declaration

Method of Applying

Electronic or In Person

Turn Around Time

Processed within twenty-four (24) hours

Additional Notes

A Proprietor liable for accommodation tax must also register for Payroll Taxes.

Deadline:
Fifteen (15) days after the month for which Hotel Tax is due.  For example, a return for the month of May would become due on, or before, June 15.

Penalty/Interest:
Any proprietor who fails to file the required return on, or before the due date, is subjected to a twenty percent (20%) penalty.

 

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