Top income tax
25.0%
Worldwide system
Corporate tax
25.0%
GST
13.0%
standard rate
Tax residency
183 days
3 tax treaties
Liberia tax profile
Data year: 2026
- Tax system
- Worldwide
- Top PIT rate
- 25.0%
- Corporate tax rate
- 25.0%
- GST
- 13.0%
- Capital gains tax
- --
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- --
- Interest withholding
- --
- Royalty withholding
- --
- Treaty count
- 3
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days in a calendar year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- Liberia Revenue Authority GST notice (accessed May 3, 2026)
- PwC / Tax Foundation (accessed Mar 23, 2026)
- PwC Liberia other taxes (accessed May 3, 2026)