Source-cited draft: tax overview for Liberia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Liberia tax system at a glance | Liberia taxes income under the Liberia Revenue Code (as amended), administered by the Liberia Revenue Authority (LRA). The economy is dual-currency (Liberian dollar and US dollar), and personal income tax is collected mainly through PAYE withholding. | |
| National tax authority | Liberia Revenue Authority (LRA), under the Ministry of Finance and Development PlanningLiberia Revenue Authority Act | |
| Primary tax statute | Liberia Revenue Code of 2000 (as amended, incl. 2011 and 2020 amendments)Liberia Revenue Code | |
| Standard tax year | Calendar year (1 January to 31 December); approved substituted accounting periods are possibleLiberia Revenue Code | |
| Currency | Liberian dollar (LRD) and United States dollar (USD) — dual-currency economyLiberia Revenue Code | |
| Basis of taxation | Residents are taxed on worldwide income; non-residents are taxed on Liberia-source income onlyLiberia Revenue Code | |
| Top personal income tax rate (resident) | 25% |
Liberia taxes income under the Liberia Revenue Code (as amended), administered by the Liberia Revenue Authority (LRA). The economy is dual-currency (Liberian dollar and US dollar), and personal income tax is collected mainly through PAYE withholding.
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Other Liberia computations in the OpenAccountants library.
| Standard corporate income tax rate | 25%Liberia Revenue Code |
| Indirect tax (consumption tax) | Goods and Services Tax (GST) applies; VAT is expected to replace GST (announced for on/around 1 Jan 2027 — confirm timing)Liberia Revenue Code |
| GST general rate | 12% (general rate, increased from 10%); communication/telecom services 15%Liberia Revenue Code |
| Annual income tax return deadline | Last day of the third month after the end of the tax year (31 March for calendar-year taxpayers)Liberia Revenue Code |
| Social security scheme | National Social Security and Welfare Corporation (NASSCORP) — pension and employment-injury schemesNASSCORP Act / Decree creating the National Social Security and Welfare Corporation |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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