An applicant for permanent residence must reside in the Virgin Islands consecutively for a period of 20 years before application can be considered. An applicant can only be absent from the Territory for 90 days in any calendar year except when pursuing further education or as a result of illness.

To become a legal resident of the U.S. Virgin Islands (USVI) for tax and administrative purposes in 2026, you must typically be physically present on the islands for at least 183 days during a single calendar year. This "Physical Presence Test" is the primary requirement for those looking to benefit from the USVI’s unique tax incentives, such as the Economic Development Commission (EDC) program. Beyond just "counting days," you must also establish a "Bona Fide Residency," which involves moving your "center of life" to the territory. This includes obtaining a USVI driver's license, registering to vote in the islands, and having a primary home (either owned or leased) on St. Thomas, St. Croix, or St. John. For non-U.S. citizens, the process is much more complex and involves federal immigration laws (Green Cards/Visas). For U.S. citizens, the move is relatively "seamless" administratively, but you are not considered a "Bona Fide Resident" by the IRS until you meet the "Closer Connection Test," proving that your social, family, and economic ties to the islands outweigh your ties to the mainland U.S.