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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
VatCalc · 6 months ago
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.
The Nation · 4 days ago
Nigeria Customs Service has exempted CNG, LPG and electric vehicles from import duty and VAT under the Presidential Gas for Growth Initiative. Importers must obtain an Import Duty Exemption Certificate from the Federal Ministry of Finance and comply with regulatory requirements.
Vanguard · 7 days ago
Nigeria: Large taxpayers will face fines from 31 July if they fail to onboard to the NRS e-invoicing system. The penalties include a ₦200,000 fine per infraction, a 100 per cent surcharge on tax due, and interest at the Central Bank of Nigeria Monetary Policy Rate plus two points.
KPMG Kenya · 8 days ago
Kenya's KRA has integrated iCMS with iTax, automating export data into VAT returns from May 2026, requiring exporters to ensure accurate export documentation and PIN capture. The integration will pre-fill zero-rated supplies, eliminate manual entry, and mandate monthly reconciliation of export records against VAT returns.
ThisDayLive · 8 days ago
Nigeria's NRS has set a July 31, 2026 deadline for large taxpayers to fully migrate to the national e-invoicing and Electronic Fiscal System. The directive, part of the Merchant Buyer Solution rollout, requires companies with annual gross turnover of N5 billion or more to complete registration, system integration, testing and to transmit invoices with valid RINs.
Guardian · 9 days ago
Nigeria's Revenue Service (NRS) has set 31 July as the deadline for large taxpayers to comply with the National E-Invoicing and Electronic Fiscal System. The deadline requires large taxpayers to register on the Merchant Buyer Solution, integrate systems via approved Access Point Providers or Systems Integrators, validate, test, and transmit invoices electronically, with enforcement actions for non-compliance.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
From 1 May 2026, Liberia's standard GST rate increases to 13%.
The increase was originally scheduled for 1 January 2026.
An 18% Value Added Tax (VAT) regime will replace the existing GST on 1 January 2027.
No, there is no right to deduct GST incurred by businesses.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 11 April 2026. It relates to VAT developments in Liberia. The original source is VatCalc.