Liberia
Sources and data for Liberia
Every value the calculators use, with its effective dates and a link to the official source.
Personal income tax bands for employees
- Current value
Table with 4 brackets
L$0 / L$70,000 0% L$70,000 / L$200,000 5% L$200,000 / L$800,000 15% 6,500.00 L$800,000 + 25% 96,500.00 - From
- 1 January 2026
- Checked on
- 27 October 2026
Annual exemption on non-cash benefits
- Current value
- L$100,000
- From
- 1 January 2026
- Checked on
- 27 October 2026
Goods and services tax (GST), standard rate
- Current value
- 13%
- From
- 1 May 2026
- Checked on
- 27 October 2026
NASSCORP National Pension Scheme, employee contribution
- Current value
- 4%
- From
- 1 January 2026
- Checked on
- 27 October 2026
NASSCORP National Pension Scheme, employer contribution
- Current value
- 4%
- From
- 1 January 2026
- Checked on
- 27 October 2026
NASSCORP Employment Injury Scheme, employer contribution
- Current value
- 2%
- From
- 1 January 2026
- Checked on
- 27 October 2026
NASSCORP retirement pension, base rate of average monthly earnings
- Current value
- 25%
- From
- 1 January 2026
- Checked on
- 27 October 2026
NASSCORP retirement pension, increase for every 10 extra monthly contributions
- Current value
- 1%
- From
- 1 January 2026
- Checked on
- 27 October 2026
NASSCORP retirement pension, minimum monthly contributions by year of birth
- Current value
- Born before 1980 100 months
- Born in 1980 or later 144 months
- From
- 1 January 2026
- Checked on
- 27 October 2026
NASSCORP retirement age
- Current value
- 60 years
- From
- 1 January 2026
- Checked on
- 27 October 2026
NASSCORP retirement grant, minimum monthly contributions
- Current value
- 12 months
- From
- 1 January 2026
- Checked on
- 27 October 2026
Real property tax rates on developed property
- Current value
- Residential property 0.25%
- Commercial or industrial property 1.5%
- Farmland within urban areas 0.33%
- Farm outside urban areas 0.25%
- Commercial building on public land 1%
- Residential building on public land 0.14%
- From
- 1 January 2026
- Source
- LRAReal Property Taxes
- Checked on
- 27 October 2026
Monthly withholding tax rates
- Current value
- Rent paid to a resident landlord 10%
- Rent paid to a non-resident landlord 15%
- Interest and dividends 15%
- Board and management fees, resident 10%
- Board and management fees, non-resident 15%
- Payment for services 6%
- Contracts on services rendered 10%
- Gambling winnings 20%
- From
- 1 January 2026
- Checked on
- 27 October 2026
Quarterly presumptive and advance tax rates on turnover
- Current value
- Small Tax Division (turnover below L$3,000,000) 4%
- Medium and Large Tax Divisions 2%
- From
- 1 January 2026
- Checked on
- 27 October 2026
Annual turnover limit of the Small Tax Division
- Current value
- L$3,000,000
- From
- 1 January 2026
- Checked on
- 27 October 2026
Corporate income tax rates
- Current value
- Regular corporate income tax 25%
- Mining 30%
- Petroleum project 30%
- Rice production 15%
- From
- 1 January 2026
- Checked on
- 27 October 2026
Specific excise tax rates (US$ per unit)
- Current value
- Beer, wine and other fermented drinks (per litre) US$1
- Spirits and liqueurs (per litre) US$3
- Juices (per litre) US$0.45
- Unsweetened water, imported (per litre) US$0.15
- Unsweetened water, made in Liberia (per litre) US$0
- Sugar-sweetened and flavoured drinks (per litre) US$0.45
- Cigarettes (per pack of 20) US$0.50
- Cigars, cheroots and cigarillos (per pack of 20) US$0.50
- Unmanufactured and other manufactured tobacco (per kg) US$25
- Heated tobacco and nicotine products (per kg) US$15
- Vaping liquid for e-cigarettes (per mL) US$0.10
- From
- 1 May 2026
- Checked on
- 27 October 2026
Withholding on interest, dividends, royalties and similar payments to non-residents
- Current value
- 15%
- From
- 1 May 2026
- Checked on
- 27 October 2026
Late payment penalty on real property tax
- Current value
- Penalty for each month after 31 July 5%
- Maximum penalty 25%
- From
- 1 January 2026
- Source
- LRATax Education: What happens if my Real Property payment is after the deadline? (Section 2002)
- Checked on
- 27 October 2026
Minimum wage (US$)
No verified figure for today
Overtime premium above the normal rate
No verified figure for today
Ordinary hours of work in a week
No verified figure for today
Annual leave in weeks by months of continuous service
No verified figure for today
Redundancy severance pay, weeks per completed year of service
No verified figure for today
Minimum notice of termination in weeks by months of service
No verified figure for today
Values that update automatically
CBL market buying rate, Liberian dollars per US dollar
- Current value
- L$169.0561
- Latest figure
- 12 November 2026
CBL market selling rate, Liberian dollars per US dollar
- Current value
- L$171.0993
- Latest figure
- 12 November 2026