- Income tax brackets updated
Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (taxsummaries.pwc.com) Source
LR
Liberia
Western Africa
LRD
LR · LBR · #102 · 5 cities
Nomad score
36/100
Compare
Top income tax
25.0%
Worldwide system
Corporate tax
25.0%
GST
13.0%
standard rate
Tax residency
183 days
1 tax treaties
Liberia tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income under the Liberia Revenue Code. Non-resident individuals pay a flat 20% on Liberian-source income (raised from 15%). General corporate income tax is 25%; mining, telecommunications, financial services and other sectors can face 15–30% rates.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 25.0%
- GST
- 13.0%
- Capital gains tax
- Rate not recorded
- Social security (employee)
- 4.0%
- Social security (employer)
- 6.0%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 1
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| LRD 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| LRD 0 | LRD 70,000 | 0.0% |
| LRD 70,001 | LRD 200,000 | 5.0% |
| LRD 200,001 | LRD 800,000 | 15.0% |
| LRD 800,001 | and above | 25.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is resident if they have a normal place of abode in Liberia and are present at any time in the tax year, are present more than 182 days in any 12-month period ending in the tax year, or are a Government of Liberia employee or official posted abroad during the year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- LRA — GST rate adjustment (Liberia Tax Amendment Act 2025) (accessed Oct 9, 2026) 13% GST on services from 1 May 2026; telecom remains 15%; VAT 15% from 1 January 2027
- Liberia Revenue Authority (accessed Oct 9, 2026) National tax authority; domestic tax and customs administration
- PwC Liberia Tax Summary (accessed Oct 9, 2026) Headline PIT/CIT/GST rates, filing dates, VAT transition timeline
- PwC — Taxes on personal income (accessed Oct 9, 2026) Resident PIT schedule; non-resident flat 20%
- PwC — Residence (accessed Oct 9, 2026) 183-day-style presence test, abode and government-official abroad rules
- PwC — Corporate withholding taxes (accessed Oct 9, 2026) WHT on dividends, interest, royalties and other payments
- PwC — Corporate other taxes (accessed Oct 9, 2026) GST/VAT, PAYE table, NASSCORP 4%/6% social security
- PwC — Foreign tax relief and tax treaties (accessed Oct 9, 2026) Germany DTT; India TIEA; no social-security totalisation agreements
- Central Bank of Liberia — daily exchange rates (accessed Oct 9, 2026) LRD/USD buying rate ~170.02 on 7 October 2026 for bracket USD approximations
Change history
-
-
- Income tax brackets updated
Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (taxsummaries.pwc.com) Source