Corporate taxation

The corporate tax rate is 25%.

Transfer pricing

Transfer pricing regulations are contained in Section 3.2(b) of the Liberia Income Tax Transfer Pricing Regulations.

The Liberia Transfer Pricing Regulation applies in a manner that is consistent with the arm’s length principle in Article 9 of the OECD Model Tax Convention on Income and Capital and the United Nations Model Convention in place at the time the relevant controlled transaction is conducted. Moreover, Section 3.5(c) of the Regulation refers to the OECD TPG.


Transfer Pricing Case Law

Case NameDescriptionDateCountriesKeywords