Gov. Albert Bryan Jr. has signed legislation establishing a 90-day tax amnesty period that will erase penalties on overdue property, income, and gross receipts taxes for residents and businesses across the U.S. Virgin Islands.
The amnesty represents a targeted financial lifeline for property owners and entrepreneurs still grappling with economic fallout from Hurricanes Irma and Maria, which devastated the territory in 2017, and more recent impacts from Tropical Storm Ernesto. For households and small businesses stretched thin by reconstruction costs and lost revenue, the penalty waiver could unlock meaningful savings without erasing the underlying tax obligations themselves.
Signed as Bill No. 36-0083 following the 36th Legislature’s Oct. 30 session, the measure acknowledges that nearly a decade after the 2017 hurricane season, recovery remains incomplete for many USVI families and companies. The amnesty window allows residents to pay back taxes without the cumulative penalties that often exceed the original debt, a barrier that has kept many delinquent accounts frozen.
Who Benefits
The amnesty applies to property owners carrying delinquent real estate tax bills, self-employed workers and small business operators behind on income taxes, and retailers and service providers with unpaid gross receipts taxes. These three categories represent the backbone of the territory’s residential and commercial tax base.
Homeowners on St. Thomas, St. Croix, and Water Island have struggled particularly to resume property tax payments after hurricane damage required costly repairs and insurance complications. Meanwhile, local restaurants, shops, and professional services saw revenues plummet during recovery periods and ongoing tourism fluctuations, making tax compliance difficult even as businesses worked toward stability.
The Penalty Relief Mechanism
Under the amnesty, taxpayers who settle their accounts during the 90-day window avoid accrued penalties—charges that frequently double or triple the original tax owed. The principal tax amount remains due, but removing the penalty barrier makes payment feasible for households and businesses operating with tight margins.
This approach differs from full debt forgiveness. The government still collects revenue from the underlying taxes owed, preserving general fund income needed for schools, public safety, and infrastructure. The amnesty simply removes the punitive layer that made payment mathematically impossible for many.
Timing and Implementation
The legislation does not specify the exact start date of the 90-day window, leaving implementation details to the Department of Revenue. Residents and business owners should watch official government announcements for the amnesty launch date and procedures for enrollment.
The amnesty comes as the territory faces broader fiscal pressures and as residents continue piecing together lives and livelihoods nearly eight years after the hurricane season. Economic recovery has been uneven, with some sectors rebounding faster than others and many families still carrying hurricane-related debt.
Broader Legislative Session
The amnesty bill was one of several measures Bryan signed during the October session. The governor also approved legislation allowing retired government employees who return to work at the University of the Virgin Islands to continue receiving their retirement annuities while drawing a salary, provided they enroll in a different retirement plan.
The governor vetoed portions of another bill that would have altered judicial safeguards and removed provisions allowing teachers, nurses, and police officers to return to work immediately after retirement—language Bryan said was inadvertently removed and should be restored.
Bryan also signed a bill honoring soca artist Dennis “Pumpa” Liburd and legislation expanding protections under the Elder and Dependent Adult Abuse Prevention Act, though he flagged concerns about a registry provision’s financial and legal feasibility.
Next Steps for Taxpayers
Residents uncertain about their tax standing should contact the Department of Revenue before the amnesty window opens to confirm their account status. Once the amnesty period begins, eligible taxpayers can negotiate payment plans or lump-sum settlements without penalties.
For many USVI households and business owners, the amnesty offers a second chance to restore their tax compliance and avoid further collection action—a practical recognition that hurricane recovery cannot be rushed and that removing barriers to repayment strengthens both individual finances and territorial revenue.
