Withholding tax calculator Liberia
Choose the type of payment and enter the gross amount to see how much tax to withhold and pay to the LRA.
Rates go from 6% on payments for services to 20% on gambling winnings.
How it's calculated
- Withholding: gross amount × the rate for the type of payment.
- Rent: 10% to a resident landlord, 15% to a non-resident.
- Interest and dividends: 15%.
- Board and management fees: 10% resident, 15% non-resident.
- Payment for services: 6%. Contracts on services rendered: 10%.
An example
On a L$100,000 invoice for services, withhold L$6,000 and pay the supplier L$94,000.
Frequently asked questions
When is withholding tax due?
By the 10th day of the month after the payment.
What about royalties and other payments to non-residents?
Since the Tax Amendment Act of December 2025, a payer must withhold 15 percent on Liberia-source interest, dividends, royalties, licence fees and software sales paid to a non-resident.
Who withholds the tax?
The payer. It deducts the tax from the payment and pays it to the LRA on behalf of the recipient.
Key terms
- Withholding tax
- Tax deducted at source by the payer and paid to the LRA.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
See all sources