Source-cited draft: tax overview for Liberia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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National tax authority
Liberia Revenue Authority (LRA), under the Ministry of Finance and Development PlanningLiberia Revenue Authority Act (https://revenue.lra.gov.lr/)
Primary tax statute
Liberia Revenue Code of 2000 (as amended, incl. 2011 and 2020 amendments)Liberia Revenue Code (https://revenue.lra.gov.lr/wp-content/uploads/2021/08/REVENUE-CODE-LIBERIA-REVENUE-CODE-AMENDEMENT-2020-min.pdf)
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 (https://taxsummaries.pwc.com/republic-of-liberia)
Basis of taxation
Residents are taxed on worldwide income; non-residents are taxed on Liberia-source income onlyLiberia Revenue Code (https://taxsummaries.pwc.com/republic-of-liberia/individual/residence)
Top personal income tax rate (resident)
25Liberia Revenue Code (https://taxsummaries.pwc.com/republic-of-liberia/individual/taxes-on-personal-income)
Standard corporate income tax rate
25Liberia Revenue Code (https://taxsummaries.pwc.com/republic-of-liberia/corporate/taxes-on-corporate-income)
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) ((approx — confirm))Liberia Revenue Code (https://taxsummaries.pwc.com/republic-of-liberia/corporate/other-taxes)
GST general rate
12% (general rate, increased from 10%); communication/telecom services 15%Liberia Revenue Code (https://taxsummaries.pwc.com/republic-of-liberia/corporate/other-taxes)
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 (https://taxsummaries.pwc.com/republic-of-liberia/corporate/tax-administration)
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
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