Liberia capital gains tax calculator
Liberia has no separate capital gains tax. The gain on property held for investment or used in a business is added to your income and taxed on the resident individual schedule at 5%, 15% or 25%. A personal-use sale under L$1,600,000 is excluded.
State how each asset was held on its row, and the calculator adds the gain to your income, nets your losses against your investment gains and carries an excess forward. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Liberia Revenue Authority’s Revenue Code and the sources each record cites.
Current rules
The schedule behind the number
Resident individual income tax schedule, tax year 2026 (the gain is added to taxable income and taxed here)
| Taxable income (Liberian dollars) | Rate of tax |
|---|---|
| 0 to 70,000 | Nil |
| 70,000 to 200,000 | 5% of the amount in the band |
| 200,000 to 800,000 | 15% of the amount in the band |
| 800,000 and above | 25% of the amount in the band |
What makes a disposal taxable
| Disposal | Treatment |
|---|---|
| Property held for investment or used in a business (shares, land, crypto, equipment) | The gain is included in gross income and taxed on the resident individual schedule |
| Personal-use property sold for L$1,600,000 or more | The whole gain is included in income |
| Personal-use property sold for less than L$1,600,000 | The gain is excluded from income |
| Loss on investment property | Deductible against investment gains in the same year; the unused part carries forward |
| Transfer to a spouse on divorce, involuntary conversion replaced within a year, related-person transfer under a signed election | No gain or loss is recognised (section 207(b)) |
Tables are built from the source records retrieved 2026-09-30; each links back to the authority page above.
Questions
Liberia capital gains questions
How much is capital gains tax in Liberia?
Liberia has no separate capital gains tax and no flat rate. The gain on property held for investment or used in a business is included in your gross income under section 201(b)(6) of the Revenue Code and taxed on the resident individual schedule: nil up to L$70,000, 5% to L$200,000, 15% to L$800,000 and 25% above L$800,000. A gain on top of a high salary is taxed at 25%.
Is the sale of personal property taxed?
A gain on the sale of personal-use property is excluded from income unless the amount derived from the sale is L$1,600,000 or more (section 202(e)). The test is on the sale price, not the gain. At L$1,599,999 the gain is excluded; at L$1,600,000 the whole gain is included.
When do I file and pay?
The tax year is the calendar year. The income tax return and the payment are both due by 31 March of the following year.
Does Liberia have a separate capital gains tax?
Liberia has no separate capital gains tax. Section 201(b)(6) of the Revenue Code includes in the gross income of a resident "gain on the disposition of property (whether real or personal, tangible or intangible) used in a business or held for investment (including gain sometimes called 'capital gain')", and the gain is taxed with the rest of the taxable income on the resident individual schedule of Section 200(a). Source: https://revenue.lra.gov.lr/wp-content/uploads/2021/08/REVENUE-CODE-LIBERIA-REVENUE-CODE-AMENDEMENT-2020-min.pdf
How is the gain measured?
The gain or loss is the amount derived on the disposition less the transferor's adjusted tax cost (Section 207(a)). The adjusted tax cost is the amount incurred to acquire the property, reduced by depreciation, amortization or depletion taken and increased by the cost of improvements and other expenditure not deductible as an expense of producing income (Section 207(d)(3)). A disposition is a sale, exchange, abandonment, destruction, loss, redemption, gift, transfer by death or other transfer of property (Section 207(d)(1)). No holding period changes the rate or the exclusion. Source: https://revenue.lra.gov.lr/wp-content/uploads/2021/08/REVENUE-CODE-LIBERIA-REVENUE-CODE-AMENDEMENT-2020-min.pdf
Which personal-use sales are excluded?
Gains on the sale of personal-use property are excludible from income unless the amount derived from the sale is LRD 1,600,000 or more (Section 202(e)). Below LRD 1,600,000 of proceeds the gain is excluded; at LRD 1,600,000 or more the whole gain is included. The test is on the amount derived, not on the gain. Source: https://revenue.lra.gov.lr/wp-content/uploads/2021/08/REVENUE-CODE-LIBERIA-REVENUE-CODE-AMENDEMENT-2020-min.pdf
How are capital losses treated?
A loss on the disposition of property held for investment is deductible only to the extent it is offset by gain on the disposition of investment property during the tax year, and an unused investment loss is carried forward to future tax years (Section 203(b)(2)). The Code states no time limit on the carry-forward. A loss on personal-use property is not deductible. Source: https://revenue.lra.gov.lr/wp-content/uploads/2021/08/REVENUE-CODE-LIBERIA-REVENUE-CODE-AMENDEMENT-2020-min.pdf
Which transfers are rollovers?
Three transfers are rollovers (Section 207(b)): a transfer to a spouse or former spouse under a divorce settlement or bona fide separation agreement with a written rollover statement; an involuntary destruction or transfer followed by acquisition of replacement property of the same type within one year; and a transfer to a related person where both are residents, continuity of ownership is at least 50 percent and both sign a written election attached to their returns. In each the transferor derives an amount equal to the adjusted tax cost and the transferee takes the same cost. Source: https://revenue.lra.gov.lr/wp-content/uploads/2021/08/REVENUE-CODE-LIBERIA-REVENUE-CODE-AMENDEMENT-2020-min.pdf
What about gifts and transfers on death?
A transfer for no consideration is treated as a disposal at the greater of the property's market value or its adjusted tax cost (Section 207(a)(1)); a transfer by death is a disposal at market value (Section 207(a)(3)). A recipient of a gift or of property on death excludes its value from income (Section 202(b)). A transfer for less than market value but more than zero is split into a market-value sale and a gratuitous transfer (Section 207(c)). Source: https://revenue.lra.gov.lr/wp-content/uploads/2021/08/REVENUE-CODE-LIBERIA-REVENUE-CODE-AMENDEMENT-2020-min.pdf
What rate applies to the gain?
The gain is taxed on the resident individual schedule of Section 200(a)(3), in Liberian dollars: nil to 70,000; 5% of the excess over 70,000 to 200,000; 6,500 plus 15% of the excess over 200,000 to 800,000; 96,500 plus 25% of the excess over 800,000. The 70,000 nil band is the standard deduction (Section 205(a)). Dollar amounts in the Code are Liberian dollars (Section 6(a)). The return and the payment are due by 31 March after the calendar tax year (Sections 222(a) and 902). Source: https://revenue.lra.gov.lr/wp-content/uploads/2021/08/REVENUE-CODE-LIBERIA-REVENUE-CODE-AMENDEMENT-2020-min.pdf