Liberia Tax Amendment Act Published Including Increased GST Rate and Several Other Measures

The Liberia Revenue Authority has published a copy of the Liberia Tax Amendment Act of December 2025, which was approved on 24 March 2026 and officially printed (published) on 1 April 2026. The main measures are summarized as follows:

• The Goods Tax and Service Tax (GST) rates are increased from 12% to 13%, ahead of the transition to the new Value Added Tax (VAT) system in 2027;
• Rules are amended regarding the period of activity threshold for a non-resident to constitute a permanent establis…