Liberia, Republic of

In Liberia, residency for tax purposes is primarily determined by physical presence and ties to the country. An individual is considered a resident if they meet any of the following conditions:

• They have a normal place of abode in Liberia and are present in the country at any time during the tax year.
• They are present in Liberia for more than 182 days in any 12-month period that ends during the tax year.
• They are an employee or official of the Government of Liberia posted abroad during the tax year.

Foreign nationals temporarily working in Liberia

Foreign nationals temporarily working in Liberia who do not meet any of the residency criteria are treated as non-resident for tax purposes.