Source-cited draft: tax overview 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.
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)
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Other Liberia computations in the OpenAccountants Tax Library.
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
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.