Source-cited draft: personal 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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Resident taxation basis
Resident individuals are taxed on a progressive scale under the Liberia Revenue Code, with the first LRD 70,000 of taxable income exempt. Salaried employees are taxed through monthly PAYE withholding.Liberia Revenue Code
Band 1: LRD 0 - 70,000
Nil (0%)Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/individual/taxes-on-personal-income
Band 2: LRD 70,001 - 200,000
5% of the excess over LRD 70,000Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/individual/taxes-on-personal-income
Band 3: LRD 200,001 - 800,000
LRD 6,500 + 15% of the excess over LRD 200,000Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/individual/taxes-on-personal-income
Band 4: LRD 800,001 and above
LRD 96,500 + 25% of the excess over LRD 800,000Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/individual/taxes-on-personal-income
Tax-free threshold
LRD 70,000 per year (approx. LRD 5,833 per month)Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/individual/taxes-on-personal-income
Non-resident taxation basis
Non-resident individuals are generally taxed at a flat rate on Liberia-source income, with no benefit of the progressive bands.Liberia Revenue Code
Non-resident flat income tax rate
20% (previously 15%)Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/individual/taxes-on-personal-income
Non-resident taxable scope
Liberia-source income only (e.g. employment exercised in Liberia, Liberia-source business income)Liberia Revenue Code
Deductions and residence overview
Mandatory NASSCORP pension contributions are deductible in computing taxable income. Residence is generally determined by physical presence in Liberia.Liberia Revenue Code
NASSCORP pension contribution
Mandatory employee pension contribution is deductible from taxable incomeLiberia Revenue Code; NASSCORP Act — https://taxsummaries.pwc.com/republic-of-liberia/individual/deductions
Individual residence test
An individual present in Liberia for 183 days or more in a 12-month period is generally treated as resident ((approx — confirm))Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/individual/residence
Employment income collection
Collected via monthly PAYE withholding by the employerLiberia Revenue Code
PAYE remittance deadline
By the 10th day of the month following the month of payment ((approx — confirm))Liberia Revenue Code
Annual individual return deadline
Last day of the third month after year-end (31 March for calendar-year taxpayers)Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/individual/tax-administration
Capital gains
Generally taxed as ordinary income (no separate CGT regime)Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/individual/income-determination
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Other Liberia computations in the OpenAccountants Tax Library.