As VIP you are able to send private messages, instantly port to friends, have one-on-one VOIP chats, wear VIP only clothes, design and sell your own clothes, have up to 6 zabys for free, gain access to VIP restricted regions, unlock some deco scripts (play music, dance, jump to...), unlock VIP avatar animations...
290 Rays or $20
As UVIP you have more room decoration scripts, you extended catalog of business properties, your world can hosts up to 25 guests plus an ability to purchase even more population capacitiy...
460 Rays or $30
If you are low on Rays you can pay in USD or any combination of Rays and Dollars via PayPal.