Liberia enacts Tax Amendment Act 2016

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November 2016


The Liberian government recently enacted the Liberia Tax Amendment Act 2016 (the Act), amending the Liberia Revenue Code, pending printing and publication by the Ministry of Foreign Affairs.

The Act increases the goods and services tax (GST) rate from 7% to 10% for all services and maintains the 15% GST rate applicable to telecommunication services. Professional services, such as consulting, logistics, and security, not previously subject to GST likely will now have a compliance obligation under the revised GST rules. 

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Doug McHoney

International Tax Services Leader, PwC US

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