Liberia

Western Africa · LR · 2 treaties

Tax profile

Common questions

How long does it take to become a tax resident in Liberia?

You can become a tax resident in Liberia after 183 days.

Does Liberia have a dividend withholding tax?

Liberia applies a dividend withholding tax of 15%.

Does Liberia have an exit tax?

Liberia does not have an exit tax.

What makes you a tax resident — and how hard it is to stop being one.

• normal place of abode in Liberia and present in Liberia at any time during the tax year
• more than 182 days in any 12‑month period that ends during the tax year in Liberia
• employee or official of the Government of Liberia posted abroad during the tax year

Tax residency is based on physical presence and a normal place of abode, so ceasing residency is generally achieved by leaving Liberia for long enough and giving up one’s normal place of abode, with no special long‑tail or citizenship/domicile rules indicated.

Source: Liberia Revenue Authority via PwC summary of Liberian law

Tax treaty network (2)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.