Non-resident withholding tax calculator Liberia
Enter a payment to a non-resident to see the tax you must withhold, or enter the net they must receive to find the gross.
Since the Tax Amendment Act of December 2025, a payer withholds 15% on Liberia-source interest, dividends, royalties, licence fees, mineral rights payments and software sales to non-residents.
How it's calculated
- Withholding: gross payment × 15%.
- Gross from a net amount: net ÷ (1 − 15%).
An example
A US$10,000 royalty paid abroad has US$1,500 withheld, so the non-resident receives US$8,500.
Frequently asked questions
Which payments are covered?
Liberia-source interest, dividends, royalties, licence fees, payments for mineral rights, other income from rights in property (except rent) including intellectual property, and sales of software.
Is rent to a non-resident covered here?
No. Rent has its own withholding rate. Use our rental income tax calculator.
Who pays the tax to the LRA?
The payer in Liberia withholds it from the payment and pays it to the LRA by the 10th day of the following month.
Key terms
- Non-resident
- A person or company not resident in Liberia for tax purposes.
- Gross up
- Work out the payment before tax that leaves a given amount after tax.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
See all sources