Ahead of 2027 VAT implementation, Goods & Services Tax rise
The West African state of Liberia will increase its standard Goods and Services Tax rate from 12% to 13% from 1 May 2026. This was originally scheduled for 1 January 2026.
The measure was announced following an approval to update the Liberia Tax Amendment Act of December 2025. The rate for export of goods remains at zero (0) percent while GST for telecommunications services remain at 15 percent.
1 January 2027 18% VAT implementation
The Liberian President confirmed on 26 January 2026 the launch of a Value Added Tax regime on 1 January 2027 – replace the existing turnover tax, GST.
The likely launch rate is 18%. The existing GST tax is being raised (see above) towards this rate.
GST is currently levied as a charge on most supplies of goods and services at 12% (since April 2025). There is no right to deduct GST incurred by businesses. VAT would allow for deductions of input tax suffered – GST can give rise to tax cascading, or compounding, with distorts and slows economic development and manufacturing.
Liberia is the only Economic Community of West African States (ECOWAS) member state that has yet to adopt the VAT as required under the ECOWAS regional integration program.
