Liberia will raise its standard Goods and Services Tax from 12% to 13% effective 1 May 2026, a delay from the originally planned 1 January 2026. The country will also introduce an 18% Value Added Tax regime on 1 January 2027, replacing the existing GST. GST remains zero‑rated for exports and 15% for telecommunications, and businesses cannot deduct GST incurred.

Liberia will replace its existing 12% Goods and Services Tax (GST) with an 18% Value Added Tax (VAT) regime effective 1 January 2027. The GST will be increased to 13% from 1 January 2026, and businesses can begin VAT registration from 1 July 2026. The new VAT will allow input tax deductions, eliminating the cascading effect of the current GST.