Liberia, Republic of

Corporate - Branch income

Last reviewed - 14 January 2026

There is no special provision in the law for branch profits tax. A branch is subject to tax in accordance with the general principles that apply to a registered business in Liberia.

Republic of Liberia contacts

Mary Kwarteng Darko

Associate Director, PwC Liberia - West Africa

+233 55 664 5246

Maymuna Haruna

Senior Manager, PwC Liberia - West Africa

+233 24 812 6180

PwC Liberia

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