BUREAU OF INTERNAL REVENUE FISCAL YEAR 2026 DECEMBER MONTHLY COLLECTION REPORT Collection Collection Cummulative Collection Collection Cummulative Collection Collection Cummulative Collection Collection Collection Cummulative Cummulative Cummulative FY 2025 FY 2026 FY 2026 FY 2025 FY 2026 FY 2026 FY 2025 FY 2026 FY 2026 FY 2025 FY 2026 FY 2025 & FY 2026 % FY 2025 FY 2026 FY 2025 & FY 2026 % Dec-24 Dec-25 Dec-25 Dec-24 Dec-25 Dec-25 Dec-24 Dec-25 Dec-25 Dec-24 Dec-25 Difference INC/DEC Dec-24 Dec-25 Difference INC/DEC Individual Income 820,336.56 $ 987,816.36 $ 12,777,074.62 $ 37,224.14 $ 12,748.75 $ 812,386.42 $ 1,196,298.19 $ 396,909.16 $ 7,799,990.04 $ 2,053,858.89 $ 1,397,474.27 $ (656,384.62) $ -32% 18,742,967.58 $ 21,389,451.08 $ 2,646,483.50 $ 14% Estimated Tax 1,361,493.00 $ 1,448,700.50 $ 4,138,806.50 $ 64,783.00 $ 233,840.00 $ 366,690.00 $ 1,126,944.00 $ 339,835.00 $ 1,059,918.24 $ 2,553,220.00 $ 2,022,375.50 $ (530,844.50) $ -21% 6,352,383.26 $ 5,565,414.74 $ (786,968.52) $ -12% Withholding Tax 13,110,170.73 $ 16,598,859.41 $ 39,483,440.17 $ 335,842.31 $ 524,680.66 $ 1,605,579.93 $ 5,533,603.42 $ 2,728,765.18 $ 6,457,292.91 $ 18,979,616.46 $ 19,852,305.25 $ 872,688.79 $ 5% 49,626,311.47 $ 47,546,313.01 $ (2,079,998.46) $ -4% Individual Extension - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 0% 26,129.00 $ - $ (26,129.00) $ 0% Military (Riemb) - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 0% - $ - $ - $ 0% Individual Income Tax Sub-Total 15,292,000.29 19,035,376.27 56,399,321.29 437,849.45 771,269.41 2,784,656.35 7,856,845.61 3,465,509.34 15,317,201.19 23,586,695.35 23,272,155.02 (314,540.33) $ -1% 74,747,791.31 74,501,178.83 246,612.48 0% Corporate Income 164,392.96 $ 593,368.93 $ 7,399,033.57 $ - $ - $ 41,333.00 $ 14,589.32 $ 117,358.32 $ 203,878.82 $ 178,982.28 $ 710,727.25 $ 531,744.97 $ 297% 4,262,277.24 $ 7,644,245.39 $ 3,381,968.15 $ 79% Corporate Estimated 1,532,007.31 $ 2,816,307.00 $ 3,246,430.00 $ 26,898.00 $ 15,377.00 $ 19,905.00 $ 2,712,213.00 $ 4,662,385.00 $ 4,720,138.00 $ 4,271,118.31 $ 7,494,069.00 $ 3,222,950.69 $ 75% 5,358,946.31 $ 7,986,473.00 $ 2,627,526.69 $ 49% Corporate Extension 80,000.00 $ 15,025.00 $ 15,050.00 $ - $ - $ - $ - $ - $ - $ 80,000.00 $ 15,025.00 $ (64,975.00) $ 0% 89,150.00 $ 15,050.00 $ (74,100.00) $ -83% Corporate Income Tax Sub-Total 1,776,400.27 3,424,700.93 10,660,513.57 26,898.00 15,377.00 61,238.00 2,726,802.32 4,779,743.32 4,924,016.82 4,530,100.59 8,219,821.25 3,689,720.66 $ 81% 9,710,373.55 15,645,768.39 5,935,394.84 61% Total Income Taxes 17,068,400.56 22,460,077.20 67,059,834.86 464,747.45 786,646.41 2,845,894.35 10,583,647.93 8,245,252.66 20,241,218.01 28,116,795.94 31,491,976.27 3,375,180.33 $ 12% 84,458,164.86 90,146,947.22 5,688,782.36 7% Gross Receipts Tax* 11,732,301.73 $ 14,611,178.91 $ 35,939,389.31 $ 793,161.22 $ 652,662.72 $ 1,903,814.58 $ 5,670,416.61 $ 4,838,563.88 $ 14,136,916.07 $ 18,195,879.56 $ 20,102,405.51 $ 1,906,525.95 $ 10% 50,298,752.45 $ 51,980,119.96 $ 1,681,367.51 $ 3% Excise Tax 2,706,190.54 $ 2,377,775.33 $ 7,973,607.39 $ - $ 9.00 $ 40.00 $ 320,945.42 $ 285,676.10 $ 951,034.02 $ 3,027,135.96 $ 2,663,460.43 $ (363,675.53) $ -12% 9,228,594.30 $ 8,924,681.41 $ (303,912.89) $ -3% Entertainment Tax - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 0% - $ - $ - $ 0% Franchise Fee - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 0% 154,857.29 $ - $ (154,857.29) $ 0% Miscellaneous, Photo Copy, Etc. 1,944.00 $ 2,022.00 $ 7,374.00 $ - $ - $ - $ 767.00 $ 298.00 $ 1,639.00 $ 2,711.00 $ 2,320.00 $ (391.00) $ -14% 10,287.10 $ 9,013.00 $ (1,274.10) $ -12% Environmental Infrastructure Impact Fee 85% 427,018.75 $ 531,152.25 $ 1,077,511.59 $ - $ - $ - $ 637.50 $ 595.00 $ 1,041.25 $ 427,656.25 $ 531,747.25 $ 104,091.00 $ 24% 941,438.75 $ 1,078,552.84 $ 137,114.09 $ 15% Total Other General Fund Taxes 14,867,455.02 17,522,128.49 44,997,882.29 793,161.22 652,671.72 1,903,854.58 5,992,766.53 5,125,132.98 15,090,630.34 21,653,382.77 23,299,933.19 1,646,550.42 $ 8% 60,633,929.89 61,992,367.21 1,358,437.32 2% 31,935,855.58 39,982,205.69 112,057,717.15 1,257,908.67 1,439,318.13 4,749,748.93 16,576,414.46 13,370,385.64 35,331,848.35 49,770,178.71 54,791,909.46 5,021,730.75 $ 10% 145,092,094.75 152,139,314.43 7,047,219.68 5% Special Funds Fuel Tax (Transportation Fund/WAPA Instructure)*** 325,642.81 $ 263,257.46 $ 843,409.96 $ - $ 5,259.10 $ 5,259.10 $ 33,783.12 $ 28,770.00 $ 67,810.40 $ 359,425.93 $ 297,286.56 $ (62,139.37) $ -17% 955,796.63 $ 916,479.46 $ (39,317.17) $ -4% Highway Users' Tax (Transportation Fund) 322,871.62 $ 294,005.60 $ 666,955.72 $ 9,961.44 $ 18,696.32 $ 40,223.84 $ 165,362.28 $ 226,617.97 $ 482,077.65 $ 498,195.34 $ 539,319.89 $ 41,124.55 $ 8% 1,148,841.30 $ 1,189,257.21 $ 40,415.91 $ 4% Hotel Room Tax 2,255,062.99 $ 2,619,762.33 $ 4,765,325.21 $ 81,465.79 $ 79,032.98 $ 159,524.89 $ 281,285.24 $ 314,969.43 $ 810,198.15 $ 2,617,814.02 $ 3,013,764.74 $ 395,950.72 $ 15% 5,162,139.56 $ 5,735,048.25 $ 572,908.69 $ 11% Non-Hotel Room Tax 443,329.81 $ 617,054.45 $ 1,222,355.77 $ 234,687.97 $ 353,178.30 $ 524,510.86 $ 31,598.61 $ 40,977.98 $ 121,572.88 $ 709,616.39 $ 1,011,210.73 $ 301,594.34 $ 43% 1,798,481.84 $ 1,837,942.14 $ 39,460.30 $ 2% Environmental Infrastructure Impact Fee 15% 75,356.25 $ 93,732.75 $ 190,149.10 $ - $ - $ - $ 112.50 $ 105.00 $ 183.75 $ 75,468.75 $ 93,837.75 $ 18,369.00 $ 24% 166,136.25 $ 190,332.85 $ 24,196.60 $ 15% Gross Casino (Casino Revenue Fund) - $ - $ - $ - $ - $ - $ 94,705.18 $ 175,159.88 $ 504,224.77 $ 94,705.18 $ 175,159.88 $ 80,454.70 $ 85% 446,504.35 $ 504,224.77 $ 57,720.42 $ 13% Racino - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 0% - $ - $ - $ 0% Lonesome Dove Fund 200,000.00 $ - $ - $ - $ - $ - $ - $ - $ - $ 200,000.00 $ - $ (200,000.00) $ 0% 575,000.00 $ - $ (575,000.00) $ 0% Arbitration Deposit - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 0% - $ - $ - $ 0% Production Tax - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 0% - $ - $ - $ 0% Vehicle Rental Surcharge (VI Education Initiative Fund) 156,103.75 $ 238,112.50 $ 383,441.75 $ 27,881.25 $ 36,821.00 $ 60,616.45 $ 66,010.50 $ 85,170.00 $ 184,405.00 $ 249,995.50 $ 360,103.50 $ 110,108.00 $ 44% 548,045.69 $ 628,463.20 $ 80,417.51 $ 15% Investment Alternative Tax - $ - $ - $ - $ - $ - $ - $ - $ 31,786.62 $ - $ - $ - $ 0% 32,075.87 $ 31,786.62 $ (289.25) $ 0% Total Special Funds Revenue 3,778,367.23 4,125,925.09 8,071,637.51 353,996.45 492,987.70 790,135.14 672,857.43 871,770.26 2,202,259.22 4,805,221.11 5,490,683.05 685,461.94 $ 14% 10,833,021.49 11,033,534.50 200,513.01 2% TOTAL MONTHLY REVENUE COLLECTIONS 35,714,222.81 $ 44,108,130.78 $ 120,129,354.66 $ 1,611,905.12 $ 1,932,305.83 $ 5,539,884.07 $ 17,249,271.89 $ 14,242,155.90 $ 37,534,107.57 $ 54,575,399.82 $ 60,282,592.51 $ 5,707,192.69 $ 10% 155,925,116.24 $ 163,172,848.93 $ 7,247,732.69 $ 5% Total of All Islands Class of Tax Total General Fund Revenue St. Thomas St. John St. Croix