Liberia Personal Income Tax
Detailed personal income tax rates and rules for Liberia in 2026.
Income TaxLRD
Liberia levies progressive income tax with rates from 0% to 25%. Employment income is subject to PAYE withholding. Non-residents are taxed on Liberian-sourced income.
| Income Range (LRD) | Tax Rate |
|---|---|
| L$0 – L$70K | 0% |
| L$70K – L$200K | 5% |
| L$200K – L$800K | 15% |
| L$800K+ | 25% |
Filing Deadline
March 31 (nine months after fiscal year end)
Residency Rule
An individual is resident if present in Liberia for more than 183 days in a tax year.
How Liberia Income Tax compares
Liberia’s top personal income tax rate of 25% is the 118th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Africa’s regional average of 32.3%.
Liberia
25%
Africa average
32.3%
Global average
27.7%
