Liberia, Republic of

Individual - Taxes on personal income

Last reviewed - 02 September 2025

Personal income tax (PIT), also known as individual income tax, is a type of income tax imposed on the earnings of individuals. This includes natural persons as well as proprietors and partners in partnership.

PIT is assessed on the individual’s taxable income, which is the total gross income earned or received during a tax period, minus any exclusions and deductions allowed under the Revenue Code. Gross income of a resident natural person includes all income from whatever source derived, such as wages, business profits, rents, dividends, and interest, unless specifically excluded by the Revenue Code.

Personal income tax (PIT) rates

The following is the tax table for resident natural persons:

​​Steps  Taxable income​ (LRD*) ​Tax rate and computation
​Step 1  ​0 to 70,000  ​Nil 
​Step 2  ​70,001 to 200,000  ​5% of the excess over LRD 70,000 
​Step 3  ​200,001 to 800,000  LRD ​6,500 + 15% of the excess over LRD 200,000 
​Step 4  ​800,001 and above  LRD ​96,500 + 25% of the excess over LRD 800,000​ 

 * Liberian dollars

The non-resident individual tax rate is currently a flat rate of 20% (previously 15%).

Local income taxes

There are no special local income taxes on individuals in Liberia.