Liberia PAYE
Calculator 2025/26

The LRA resident natural person table is annual, not monthly: 0% on LRD 0-70,000; 5% on LRD 70,001-200,000; LRD 6,500 plus 15% of the excess over LRD 200,000 on LRD 200,001-800,000; and LRD 96,500 plus 25% of the excess over LRD 800,000 above that. This calculator annualizes salary, computes annual tax, then divides by 12 for a monthly estimate.

NASSCORP is shown as a separate payroll deduction and employer cost. The calculator uses the current NASSCORP employer guide split of 4% employee and 6% employer, then applies the LRA annual income tax schedule to annualized salary for a monthly PAYE estimate.

The National Social Security and Welfare Corporation (NASSCORP) is Liberia's mandatory social security body. The current employer guide states that employers contribute 6% of remuneration and employees contribute 4%, for a 10% combined contribution. There is no separate Skills Development Levy modeled in this calculator.

Liberia uses both the Liberian Dollar (LRD) and the US Dollar (USD). Many employers, especially larger companies, pay salaries in USD. The LRA accepts tax payments in LRD, with USD converted at the prevailing exchange rate. This calculator uses LRD; enter USD amounts multiplied by the current LRD/USD rate.

Employers must remit PAYE to the LRA (Liberia Revenue Authority) monthly. NASSCORP contributions are also due monthly. Employers must file payroll returns even for nil-tax months. Verify current filing deadlines and penalties at lra.gov.lr or with a qualified Liberian tax advisor.