Liberia, Republic of

Corporate - Withholding taxes

Last reviewed - 02 September 2025

A 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%