Liberia VAT / GST

Goods and Services Tax (GST)

Liberia operates a Goods and Services Tax (GST), a single-stage tax levied largely at the manufacturing/import stage and on listed services, rather than a multi-stage credit VAT. A move to a full VAT has been announced (targeted for around 2027 — confirm), which would replace GST.

• Consumption tax type — GST (single-stage), not a credit-invoice VAT; VAT replacement announced for around 1 Jan 2027 ((approx — confirm timing)) (Liberia Revenue Code — https://www.vatcalc.com/liberia/liberia-looks-to-implement-vat/)
• GST general rate — 12 percent (general rate, increased from 10%) (Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/corporate/other-taxes)
• GST on listed goods (Revenue Code base rate) — 7 percent (on certain manufactured/imported goods listed in the Revenue Code (verify against current LRA notice — superseded by the general-rate increase) ((approx — confirm current rate))) (Liberia Revenue Code)
• GST on listed services (Revenue Code base rate) — 10 percent (on listed services in the Revenue Code (verify against current LRA notice) ((approx — confirm current rate))) (Liberia Revenue Code)
• GST on communication/telecom services — 15 percent (Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/corporate/other-taxes)
• GST registration threshold — 5,000,000 LRD (Annual turnover of taxable goods manufacture or taxable services exceeding this amount ((approx — confirm))) (Liberia Revenue Code)
• GST filing frequency — Monthly return, due by the 21st day of the following month ((approx — confirm exact date)) (Liberia Revenue Code)
• Input tax credit / reverse charge — As a single-stage GST, there is generally no full input-tax-credit chain as under a VAT; broad reverse-charge mechanics do not apply the way they do under EU-style VAT (Liberia Revenue Code)