Liberia

VAT GST in Liberia

Reads Liberia’s enacted GST rate changes and unresolved VAT transition for the 2026 tax year, distinguishing the old 12 percent regime from the 13 percent amendment and telecom surtax. Use for Liberia GST, a VAT registration, a manufacturer, taxable imports, service tax, invoice tax or the announced January 2027 rollout. The Guide records a published commencement conflict instead of declaring it solved, and uses conditional GST examples only after the applicable regime is established. Registration, base, returns and limited manufacturing-import relief are traced to the Code. The full VAT Act, commencement exception and deferral instrument remain missing, so this is not authority to issue an operative 2026 tax invoice or file a return.