What the TIN is
The TIN is the number Liberia Revenue Authority (LRA) assigns to a taxpayer in Liberia. It follows you across every tax you deal with: GST, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Liberia Revenue Authority (LRA) by this number.
Who needs one
Individuals get a TIN from the LRA. Companies and other legal persons get theirs from the Liberia Business Registry, not from the LRA. A resident may hold only one TIN, and each extra TIN carries a fine of LD 1,000.
How to register, step by step
- Register online on the LRA portal and upload one recent passport-size photo and a valid passport or National ID (NID).
- The LRA sends the TIN to you by email or SMS. Registration is free.
Documents, cost and how long it takes
An individual applying for a Liberian TIN needs one recent passport-size photo and either a valid passport or a National ID (NID). The application is made online on the LRA portal, and the TIN is sent by email or SMS. The LRA does not charge for registration. The LRA issues TINs only to individuals: a company or other business (legal person) obtains its TIN from the Liberia Business Registry. The LRA publishes no processing time, and the Revenue Code allows a resident only one TIN (s.53).