TAX Regime & Investment Incentives
- Liberia’s Profit Tax Rate is 25% or 2% on turnover.
- No capital controls, so any capital brought in to Liberia can easily be expatriated back to the Source of the Capital investor(s).
- 30% incentive deduction allowed on up to 100% of the qualifying cost of equipment & machinery for investors over $1m.
- Such investors can also obtain a tax deduction of 10% off cost of building & fixtures used in manufacturing process that produced finished products having 60% local raw material.
- Investments exceeding $10 million automatically incentivized.
- Investments in economically deprived zones or those generating more than 100 direct jobs qualify for additional incentives of up to 12.5% & a further 10% respectively.