West & Central Africa
Liberia tax rates 2026
A 25% corporate rate and progressive personal tax to 25%, with the US dollar circulating alongside the Liberian dollar. Maritime registry fees are a major revenue source.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
| Personal income (top) | 25%Progressive bands rising to 25% on higher income. |
|---|---|
| Corporate income | 25% |
| Capital gains | Included in ordinary income. |
| VAT / GST | 10% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | 5.75% |
| Social security (employer) | 8.75% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Real property tax applies on developed and undeveloped land. |
| Other | Liberia operates one of the world's largest ship registries, which sits outside the general corporate regime. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.