What to do when you arrive

35. After acquiring a resident permit and work permit, an individual should register for social security with the National Social Security and Welfare Corporation (NASSCORP) and thereafter apply for a Tax Identification Number (TIN) from the Liberia Revenue Authority where applicable.

Individual annual income tax return 

36. Annual individual income tax returns should be filed by 31 March of the year following the year of assessment. 37. The return is due if a resident individual has other income other than employment income on which tax has been withheld by the employer and where such other income exceeds 10% of the employee’s gross income.

38. A Non-resident individual is not required to file tax returns. If a non-resident person elects to file a tax return, then he/she is subject to tax as a resident individual for that tax year and required to file returns for four succeeding tax periods thereafter.

What Experts need to do before departure from Liberia

NASSCORP Refund claim 

39. Before departure from Liberia, an expatriate who intends to leave Liberia permanently may consider applying for a NASSCORP refund for social security contributions made by him/her and by his/her employer for his/her benefit. It is advisable to start application process at least three months before departure. 

TIN de-registration 

40. Before departure from Liberia, it is recommended for a person to de-register for tax purposes with the Liberia Revenue Authority.