Domestic Tax

Ms. Margaret P. Krote​

Commissioner

Department of Domestic Tax

The Domestic Tax Department of the Liberia Revenue Authority (LRA) is dedicated to managing and overseeing the collection of domestic taxes within Liberia. This department is responsible for administering tax policies, ensuring compliance with tax laws, and providing guidance to taxpayers. It plays a crucial role in the country’s revenue generation by implementing efficient tax collection systems, offering taxpayer education and support, and working to improve voluntary compliance. Through its efforts, the Domestic Tax Department aims to enhance the government’s ability to fund public services and promote economic development in Liberia.

Compliance with tax laws and administration of tax policies are ensured through its various specialized divisions. These include the Large Tax Division, Medium Tax Division, Small Micro Tax Division, Real Estate Tax Division, Government and Not-for-Profit Division, as well as several sections including Natural Resource Tax, International Tax, Tax Compliance Risk Management, Business Policy, Domestic Tax Reform and Modernization, and Registration and Returns Processing, among others. Together, these divisions work collaboratively to enhance revenue generation, support public services, and foster economic development in Liberia.

Large Tax Division (LTD) – is the arm of the Domestic Tax Department responsible for managing the compliance of taxpayers with gross annual turnover of above thirty million Liberian dollars (Above L$30,000,000) and who are not doing business in the natural resource sector. There are also industrial sectors that are uniquely placed in the Large Tax Division due to their functions: Banking and Insurance, and GSM Telecommunications, etc. The LTD is headed by an Assistant Commissioner who is assisted by three Managers. 

The LTD consists of three sections:

    1. Accounting, Assessment & Analysis Section
    2. Enforcement Section
    3. Audit Section

 


Medium Tax Division (MTD) – is the arm of the Domestic Tax Department responsible for managing the compliance of taxpayers with gross annual turnover of below thirty million Liberian dollars (Below L$30,000,000). The MTD is headed by an Assistant Commissioner who is assisted by three Managers. 

The MTD consists of three sections:

    1. Accounting, Assessment & Analysis Section
    2. Enforcement Section
    3. Audit Section
 
Mr. Sebastian Weah  
Assistant Commissioner,
sebastian.weah@lra.gov.lr
+231880170263  

Small Micro Tax Division (SMTD) – is the arm of the Domestic Tax Department responsible for managing the compliance of taxpayers with gross annual turnover of below three million Liberian dollars (Below L$3,000,000). The SMTD is headed by an Assistant Commissioner. 

The SMTD consists of three Sections:

    1. Accounting, Assessment & Analysis Section
    2. Enforcement Section
    3. Audit Section

 

Mr. Bashelu Kromah,
Assistant Commissioner,
bashelu.kromah@lra.gov.lr
+231886431759

Natural Resource Tax Division (NRTD) – is the sub-section of the Domestic Tax Department responsible for managing the compliance of taxpayers doing business in the natural resource (extractive industries and renewable resources) sectors which includes mining, agriculture, petroleum and forestry. It is headed by an Assistant Commissioner.

Mrs. Athelia Grasco Korvah
Assistant commissioner,
athelia.grasco@lra.gov.lr 
+231776383294 

Real Estate Tax Division (RETD) – is the arm of the Domestic Tax Department responsible for managing the compliance of owners of real property (land, building and fixed improvements) within the boundaries of Liberia. The RETD is headed by an Assistant Commissioner who is assisted by three Managers. 

The RETD consists of three sections:

    1. Accounts Section
    2. Valuation Section
    3. Enforcement Section

 

Mr. James Afif Jaber   
Assistant Commissioner,
james.jaber@lra.gov.lr
+231-886516220 / 770516220 

Government and Non-For-Profits Division – is the arm of the Domestic Tax Department responsible for monitoring the compliance of various line ministries and agencies that are involved in generating revenue for the Government of Liberia through the imposition of fees, for example, passport fees (Ministry of Foreign Affairs), business registration fees (Ministry of Commerce), resident permit fees (Ministry of Labor), etc. It is also responsible for the compliance management of non-governmental sector, i.e., NGOs, schools, (including universities), and churches.

Division currently performs two core functions, the Analysis, Assessment and Accounting (AAA), and Collection and Enforcement. It is headed by an Assistant Commissioner.

 

Mr. Eddie Howe ,
Assistant Commissioner,
eddie.howe@lra.gov.lr 
+231886132533

The International Tax Section is domiciled within the Domestic Tax Department of the Liberia Revenue Authority (LRA) and reports directly to the Commissioner for Domestic Tax. It is responsible for managing and coordinating all matters related to cross-border taxation and international fiscal cooperation. The Section plays a vital role in safeguarding Liberia’s tax interests in the global economy by promoting fairness, transparency, and compliance in international taxation.
Its main functions include administering international tax agreements such as Double Taxation Treaties (DTTs) to prevent tax evasion and double taxation; ensuring that multinational companies comply with Liberia’s tax laws, including transfer pricing regulations; representing Liberia in regional and global tax forums such as ECOWAS, ATAF, WATAF, and the OECD to strengthen cooperation and align national practices with international standards; advising the government on international tax policy, treaties, and reforms to enhance domestic revenue mobilization; and monitoring cross-border transactions to ensure fair taxation of foreign investments and international trade activities.


The International Tax Section operates through three specialized units, each with distinct responsibilities:

  1. Transfer Pricing Unit: Responsible for ensuring that transactions between related and associated entities are conducted at arm’s length. It performs risk analyses for the selection of transfer pricing cases and conducts audits to ensure compliance with transfer pricing regulations.
  2. Exchange of Information Unit: Handles the exchange of tax information with other jurisdictions in line with international legal instruments such as Double Taxation Agreements (DTAs), Tax Information Exchange Agreements (TIEAs), and the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. This enhances transparency and supports global efforts to combat tax evasion.
  3. Base Erosion and Profit Shifting (BEPS) Unit: Works closely with international partners in implementing BEPS actions and meeting minimum global tax standards. It monitors international developments and ensures that Liberia remains compliant with evolving global tax norms and best practices.

Through these units, the International Tax Section serves as a key bridge between Liberia’s domestic tax system and the international tax community—ensuring effective participation, compliance, and benefit from the global tax framework. The International Tax Section is headed by a Manager.

 

Mr. Maxwell B. Dogba,
Manager,
maxwell.dogba@lra.gov.lr
+231-886727831

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LRA Tax Business Offices Across Liberia

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Duala

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Buchanan

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Fish Town

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