LIHTC in U.S. Virgin Islands: 2026 allocations, QAP and data

Agency and qualified allocation plan

Agency and QAP links checked 2026-10-30; 2 of them block automated checks (HTTP 403) but are the agency's own published addresses.

2026 credit ceiling and bond cap

Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.

U.S. Virgin Islands is one of 13 jurisdictions (8 states, DC and the four insular areas) that receive the same $3,953,600 minimum, so its credits per resident ($38.09) are above the $3.416 national rate. See every state side by side on the 2026 ceilings and bond caps table.

Basis boost areas: 2027 QCTs and DDAs

HUD's 2027 lists, which apply from January 1, 2027, show no qualified census tracts in U.S. Virgin Islands. 3 nonmetropolitan counties are difficult development areas. No ZIP code area is a 2027 Small Area DDA. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.

Nonmetro DDA counties: St. Croix Island, St. John Island, St. Thomas Island.

Every U.S. Virgin Islands qualified census tract, with its population, poverty rate and median income, is on the U.S. Virgin Islands QCT list by county.

Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).

Tax credit properties in U.S. Virgin Islands

HUD's database lists 21 U.S. Virgin Islands properties financed with housing tax credits that the allocating agency still monitors, with 855 income-restricted units. The largest city totals are below; browse them on the U.S. Virgin Islands apartments page.

For buyers and lenders: the U.S. Virgin Islands Year 15 and Year 30 list shows which of these properties reach the end of the compliance period or the 30-year extended use minimum from 2022 to 2034, by county.

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). City pages cover cities with at least five properties; county links go to that county's 2026 income and rent limits.

Financing a LIHTC deal in U.S. Virgin Islands

A 9% deal in U.S. Virgin Islands competes for VIHFA's 2026 ceiling of $3,953,600 (population amount) under the U.S. Virgin Islands Low Income Housing Tax Credit Program 2023 Qualified Allocation Plan. A 4% deal needs an award from the state's $70,097,807 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). U.S. Virgin Islands has no 2027 qualified census tracts, so a federal boost depends on DDA status.

On HUD's records for the 20 U.S. Virgin Islands properties on this site's city pages, 0% of those reporting the field were financed with tax-exempt bonds and 38% took 9% (70% present value) credits; 1 received allocations in 2015 or later.

Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a U.S. Virgin Islands deal: get a financing quote.

State housing tax credit

Not confirmed. No Virgin Islands territorial low-income housing tax credit found; not confirmed either way.

More U.S. Virgin Islands data

• U.S. Virgin Islands 2026 income and rent limitsby county
• U.S. Virgin Islands tax credit apartmentsby city
• U.S. Virgin Islands QCTs and DDAs2027 lists by county
• Year 15 and Year 30 propertiesby county
• QCT and DDA lookupby address
• Monthly credit ratesIRS
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