Liberia vs Pakistan — Tax System Comparison
⚖️ 🇱🇷 Liberia vs 🇵🇰 Pakistan
|
🇱🇷 Liberia |
🇵🇰 Pakistan |
| Tax System |
Worldwide
|
Worldwide
|
| Tax Authority |
Liberia Revenue Authority |
Federal Board of Revenue (FBR) |
| Authority Website |
— |
Visit |
| Data Year |
2026 |
2025 |
📊 AT A GLANCE
| Metric |
🇱🇷 Liberia |
🇵🇰 Pakistan |
| Top Personal Income Tax |
25.00%
|
35.00%
|
| Effective Top PIT Rate |
25.00%
|
38.15%
|
| Corporate Tax Rate |
25.00%
|
29.00%
|
| VAT / GST |
13.00% (GST)
|
18.00% (Sales Tax)
|
| Tax System |
Worldwide |
Worldwide |
| Tax Treaties |
3 |
66 |
💰 INCOME TAX RATES
| Rate | Liberia | Pakistan |
|---|
| Top PIT Rate |
25.00%
|
35.00%
|
| Effective Top PIT |
25.00%
|
38.15%
|
| Capital Gains Tax |
—
|
15.00%
|
| CG Notes |
— |
Listed securities: 15% (held <1 year), 12.5% (1-2 years), 0% (2+ years). Immovable property: varies by holding period. |
| SS Employee |
— |
1.00% |
| SS Employer |
— |
5.00% |
🏦 WITHHOLDING RATES
| Type | Liberia | Pakistan |
|---|
| Dividend WHT |
—
|
15.00%
|
| Interest WHT |
—
|
20.00%
|
| Royalty WHT |
—
|
15.00%
|
📋 OTHER TAXES
| Tax | Liberia | Pakistan |
|---|
| Corporate Tax |
25.00%
|
29.00%
|
| Inheritance Tax |
—
|
—
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Liberia | Pakistan |
|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Liberia | Pakistan |
|---|
| Digital Nomad Tax Regime |
No |
No |
| Non-Dom Regime |
No |
No |
📅 RESIDENCY & FILING
| Detail | Liberia | Pakistan |
|---|
| Residency Threshold |
183 days |
183 days |
| Residency Rules |
Resident if present 183+ days in a calendar year. |
Resident if present in Pakistan for 183+ days in a tax year, or present for 120+ days in the year and 365+ days in preceding 4 years. |
| Filing Deadline |
— |
September 30 |
| Auto Extension |
No |
No |
| Filing Notes |
— |
Annual return due September 30 for individuals. |