Real property tax penalty calculator Liberia

Enter the real property tax you owe and how many months late you are to see the penalty the LRA adds.

The penalty is 5% of the tax for each month after 31 July that it remains unpaid, but never more than 25%.

How it's calculated

Penalty rate: months unpaid after 31 July × 5%, capped at 25%.
Penalty: tax due × penalty rate. Interest at the market rate of the Central Bank of Liberia comes on top.

A US$125 tax paid two months late carries a US$12.50 penalty.

When is real property tax due?

Between 1 January and 1 July of the year it is levied. After that it is late and starts to build up penalty and interest.

Is there interest as well?

Yes. Section 2002 adds interest at the market rate published by the Central Bank of Liberia. This calculator shows the penalty only.

How do I pay?

Deposit the amount at a commercial bank and send the return to the LRA, or pay at an LRA office. Amounts above US$250 need a manager's check.

Section 2002: The part of the Revenue Code of Liberia that sets penalty and interest on late real property tax.

Up-to-date official data

Data checked against the official source on 27 October 2026.

We check the official sources automatically, every day.