The rate
The standard rate in Liberia is 13%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
GST is 13% on services and, since 1 May 2026, 13% on goods, which it reaches only through registered manufacturers and imports (Tax Amendment Act of December 2025). Telecommunications pay more: the LRA says 15%. A VAT at 15% replaces GST; the LRA plans the rollout for 1 January 2027, with registration from July 2026.
Who must register
Under the current GST, a manufacturer or a services provider must register once its taxable supplies reach $3,000,000 in a 12-month period, or are expected to (Revenue Code s.1006 and s.1026). Apply within 21 days; the Commissioner General must register you within 21 days of receiving the application.
How to register
Today (GST): register once your taxable supplies reach $3,000,000 over 12 months, or you expect them to. The application goes to the Commissioner General within 21 days of becoming liable, and the LRA registers you within 21 days of receiving it (Revenue Code s.1006 and s.1026). Registration takes effect from the start of the next tax period, and you must tell the Commissioner General within 21 days if your name, address, place of business or the nature of the business changes. You must apply to cancel in writing if you stop being required to register.
From the start of VAT: the LRA has set a registration window from 1 July 2026 to 31 December 2026, ahead of the 1 January 2027 launch. Apply on the Schedule 1 form within 30 days of reaching the threshold (MFDP Regulation No. 136, reg 4.1.1), and the Commissioner General must issue a certificate within 30 days. A business below the threshold may register voluntarily if it has a place of business (an internet address or social media account is enough) and will keep proper records, but cannot cancel for two years. Display the certificate at your head office.
Filing and paying
Registered and filed with Liberia Revenue Authority (LRA).
A GST return is due within 21 days after the end of each tax period, even when no tax is due (Revenue Code s.1008 and s.1029). Under the VAT law that replaces GST, a one-month return is also due within 21 days of the month end (MFDP Regulation No. 136, reg 4.5).
Penalties for getting it wrong
A late GST return is penalised under the Revenue Code s.51 and s.52 (s.1042(b)). Failing to apply for registration is a civil offence with a fine up to $100,000, or up to $400,000 or 5 years in prison if deliberate (s.1042(a)).