Liberia, Republic of
Corporate - Withholding taxes
Last reviewed - 02 September 2025A business is required to withhold taxes from employees, service providers, rent payment, payment to affiliates (management fees), and payment of interest, dividends, royalties, license fees, etc. Taxes are withheld from resident and non-resident payees at different applicable rates:
Income | WHT rates |
Resident: | |
Payment of salaries | Graduated rates (5%-25%) |
Rent on residential property | 10% |
Management and consultancy fees | 10% |
Payment for services rendered | 10% |
Payments of acquisition price | 10% |
Interest | 15% |
Royalties | 15% |
Dividends | 15% |
Non-resident: | |
Interest | 15% |
Dividends | 15% |
Royalties | 15% |
License fees | 15% |
Gaming winnings | 30% |
Payments on rent | 15% |
Payments for services | 20% |
Payments of acquisition price | 15% |