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 onlyLiberia Revenue Code
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 ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Liberia computations in the OpenAccountants Tax Library.