Source-cited draft: corporate income tax for Liberia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
25%Liberia Revenue CodeView source ↗
Mining and petroleum (extractive) sector rate
30%Liberia Revenue CodeView source ↗
Specialised sectors
Specialised sectors are assessed at rates ranging from 15% to 30%Liberia Revenue CodeView source ↗
Minimum / advance turnover tax
2% of gross income, creditable against the annual income tax liability (acts as a minimum tax)Liberia Revenue CodeView source ↗
Resident company tax base
Worldwide income (net profit after allowable deductions)Liberia Revenue Code
Non-resident company tax base
Liberia-source income only
The standard corporate income tax rate is 25%, with higher rates for extractive sectors. A turnover-based minimum/advance tax also applies.
Resident companies are taxed on worldwide income; non-resident companies on Liberia-source income. The base is accounting profit adjusted for tax purposes.
Liberia imposes withholding tax on dividends, interest, royalties and service payments; rates differ for residents and non-residents and may be reduced by treaty.
Companies file an annual income tax return and make quarterly advance payments under the Revenue Code.
Other Liberia computations in the OpenAccountants Tax Library.
Corporate residence
A company incorporated in Liberia or having its place of effective management in Liberia is treated as resident ((approx — confirm))Liberia Revenue Code
Dividends WHT
15% (residents and non-residents)Liberia Revenue CodeView source ↗
Interest WHT
15% (residents and non-residents)Liberia Revenue CodeView source ↗
Royalties WHT
15% (residents and non-residents)Liberia Revenue CodeView source ↗
Services WHT (resident)
10%Liberia Revenue CodeView source ↗
Services WHT (non-resident)
20%Liberia Revenue CodeView source ↗
Annual return / final payment deadline
Last day of the third month after the end of the tax year (31 March for calendar-year taxpayers)Liberia Revenue CodeView source ↗
Quarterly advance tax
Advance tax (2% of gross income) due quarterly, on the 15th day after the end of each quarter ((approx — confirm exact date))Liberia Revenue CodeView source ↗
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