In force Rate change

Liberia raises GST on services to 13%

Jurisdiction
Liberia
Tax
GST
Change type
Rate change
Status
In force
Announced
24 March 2026
Effective
1 May 2026
Authority
Liberia Revenue Authority
Verified
Fetched from official source · high confidence
Who this affects

Suppliers of taxable services in Liberia. Telecommunications stay at 15%. The Revenue Authority has flagged this as a step toward a planned 18% VAT in January 2027, so treat 13% as an interim rate.

The change

Liberia's standard Goods and Services Tax on services rose from 12% to 13% from 1 May 2026 under the Tax Amendment Act (approved 24 March 2026, published 1 April 2026). Telecommunications services remain at 15%. The Liberia Revenue Authority began implementation on 1 May 2026, ahead of a planned switch to an 18% VAT in January 2027.

What changed in detail

Liberia raised its GST on services from 12% to 13% from 1 May 2026 under the Tax Amendment Act. Telecommunications stay at 15%. The Liberia Revenue Authority has flagged this as a step toward a planned switch to an 18% VAT in January 2027.

What it means

A one-point GST rise is small on its own — but read it as a signpost. Liberia is telegraphing a move from a narrow GST to a full VAT in 2027, which is a far bigger change for anyone trading there. Treat the 13% as the warm-up, not the event.

Proof

At the center of the reform is a refinement of the Goods and Services Tax (GST), a consumption-based tax applied to certain services at the point they are provided. The updated framework introduces a 13 percent GST on services while maintaining the rate on telecommunications services at 15 percent.
Important Revenue Notice: Adjustment to Goods and Services Tax (GST) Rates — Liberia Revenue Authority · captured 7 August 2026
Screenshot of Liberia Revenue Authority captured 7 August 2026, showing the quoted passage Source snapshot of the official page. Open full size ↗

Sources

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