Updates
What changed in the official data for Liberia, the day it changed
Every new figure that reaches the calculators is logged here: what changed, when it takes effect and where it came from.
- Latest change
- Source review
- Every day
- Sources we follow
- LRA, NASSCORP, CBL
How it stays current
An agency publishes
A regulation, an index or an exchange rate comes out in the official source.
Checked before use
Indexes and exchange rates arrive automatically, with range checks. Rules are loaded with the official document in hand.
The calculators update
The calculators switch to the new figure, and the change is logged here with its source.
Change log
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CBL market buying rate, Liberian dollars per US dollarL$169.0561
- Automatic
CBL market selling rate, Liberian dollars per US dollarL$171.0993
- Rule
New excise rates on alcohol, tobacco and sweet drinks
The same Act replaced the excise tariff: beer and wine now pay US$1 a litre and spirits US$3 a litre, whether imported or made in Liberia. From 1 January 2027 these rates rise each year with inflation and growth.
- Rule
GST rises to 13% on goods and services
The Liberia Tax Amendment Act of December 2025 set GST at 13% on goods and on services. The LRA has applied it since 1 May 2026. Our GST calculator already uses the new rate.
Used byGST calculator Liberia
- Review
We checked 19 figures against the official source
The values in force were confirmed with LRA and NASSCORP.
See the 19 figures
- Annual exemption on non-cash benefitsL$100,000In force from 1 January 2026 · LRA
- Annual turnover limit of the Small Tax DivisionL$3,000,000In force from 1 January 2026 · LRA
- Corporate income tax rates4 valuesIn force from 1 January 2026 · LRA
- Goods and services tax (GST), standard rate13%In force from 1 May 2026 · LRA
- Late payment penalty on real property tax2 valuesIn force from 1 January 2026 · LRA
- Monthly withholding tax rates8 valuesIn force from 1 January 2026 · LRA
- NASSCORP Employment Injury Scheme, employer contribution2%In force from 1 January 2026 · NASSCORP
- NASSCORP National Pension Scheme, employee contribution4%In force from 1 January 2026 · NASSCORP
- NASSCORP National Pension Scheme, employer contribution4%In force from 1 January 2026 · NASSCORP
- NASSCORP retirement age60 yearsIn force from 1 January 2026 · NASSCORP
- NASSCORP retirement grant, minimum monthly contributions12 monthsIn force from 1 January 2026 · NASSCORP
- NASSCORP retirement pension, base rate of average monthly earnings25%In force from 1 January 2026 · NASSCORP
- NASSCORP retirement pension, increase for every 10 extra monthly contributions1%In force from 1 January 2026 · NASSCORP
- NASSCORP retirement pension, minimum monthly contributions by year of birth2 valuesIn force from 1 January 2026 · NASSCORP
- Personal income tax bands for employeestable with 4 bracketsIn force from 1 January 2026 · LRA
- Quarterly presumptive and advance tax rates on turnover2 valuesIn force from 1 January 2026 · LRA
- Real property tax rates on developed property6 valuesIn force from 1 January 2026 · LRA
- Specific excise tax rates (US$ per unit)11 valuesIn force from 1 May 2026 · LRA
- Withholding on interest, dividends, royalties and similar payments to non-residents15%In force from 1 May 2026 · LRA