VBS may refer to:

• Brescia Airport's IATA airport code;
• Vacation Bible School;
• Valley Beth Shalom, a synagogue in Encino, California, US;
• Value breakdown structure in project management;
• .vbs, the file extension for VBScript scripts;
• VBScript, a programming language developed by Microsoft;
• VBS.tv, the broadband video network of Vice magazine;
• Vereinigte Breslauer Sportfreunde, a defunct German football club;
• Vetting and Barring Scheme of the Independent Safeguarding Authority, UK;
• Vividh Bharati Service, an Indian radio channel;
• VBS Mutual Bank, a defunct South African mutual bank;
• Video Baseband Signal, an unmodulated analog B/W video signal used e.g., by the Composite Video standard;
• Virtualization Based Security, a feature of the Microsoft Windows operating system;
• VBS, a military tactical shooter simulation used for dismounted infantry training by the USMC, the US Army, and a number of the NATO armed forces.