LR · Africa · LRD
Liberia
Tax rates
Income Tax
25%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Taxes on personal income) · as of 2026-01-14Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01Capital Gains Tax
25%
Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Other taxes) · as of 2026-01-14
No verified data yet for: VAT, Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Liberia using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| LRD 0 | 0% |
| LRD 70,001 | 5% |
| LRD 200,001 | 15% |
| LRD 800,001 | 25% |
Liberia taxes resident individuals' taxable income under a progressive scale reaching a top rate of 25% on taxable income above LRD 800,000. Non-resident individuals are instead taxed at a flat rate of 20%.
Capital Gains Tax
Liberia's top personal income tax rate for residents is 25%, applying to taxable income above LRD 800,000.
In practice
- Exemptions
Gains on the disposition of property are included in an individual's gross income, but gains on the sale of personal-use property are excluded from income unless the sale proceeds equal or exceed LRD 1.6 million.
Source: PWC Worldwide Tax Summaries — Republic of Liberia (Individual, Income determination) · as of 2026-01-14
Wealth Tax
No net wealth tax levied. PWC's dedicated 'Net wealth/worth taxes' subsection states explicitly: 'There is no net wealth taxes in Liberia.'