Medium Tax


The Medium Tax Division (MTD) is the arm of the Department of Revenue responsible for ensuring the compliance of taxpayers in the medium category. Medium taxpayers are taxpayers with gross annual turnover of more than L$3,000,000 and up to L$30,000,000.

The Division is headed by an Assistant Commissioner and currently consists of three sections, each headed by a Manager: Analysis, Assessment & Accounting Section, Audit Section, and Enforcement Section (See below). The Division is expected to roll out rural Medium Tax Offices in future period to further enhance compliance in large cities outside Montserrado County.

  1. Accounting, Assessment & Analysis (AAA) Section is responsible for the maintenance of taxpayers file to ensure proper filing and payment of taxes per the due The AAA Section raises estimated assessment where taxpayers fail to file and pay taxes to bring them to compliance. Officers in this section are assigned into teams monitor taxpayers grouped by their economic sector.
  2. Audit Section is responsible to ensure proper reporting through periodic verification of taxpayers’ declarations usually done on a risk The Audit Section consist of a total of 25 staff including the Manager.
  3. Enforcement Section is responsible to ensure the delivery of assessment that may be generated due to failure to file and pay taxes on time or due to audit of a taxpayer’s The section is also responsible to carry out exercises aimed at capturing new businesses outside the tax net. Officers in this section are assigned into teams based on geographic locations or zones.
  4. Medium Tax Offices (AS PLANNED, NOT YET OPERATIONAL) Satellite offices of the Division performing AAA, Enforcement, and limited Audit


Medium taxpayers are obligated to perform the following obligation to be compliant:

  1. Registration: You register your business and obtain a Taxpayer Identification Number (TIN). Registration of businesses can be done at the Liberia Business Registry (LBR) on Ashmun & King Sao Baso Street (old French cable). Visit the LBR website at You can either register your business as a sole proprietorship, partnership, corporation, joint venture, or other applicable form of Business registration certificate is required to be renewed on an annual basis at the LBR. For an individual taxpayer who is not a business owner, you are only required to obtain TIN from LRA Office. No business or individual should have more than one TIN.
  2. Filing: Once you have started operations, you are required to file your income to the LRA on a monthly, quarterly, or annual basis depending on the applicable tax Payroll taxes are filed on a monthly basis for example, while business income tax is filed on a quarterly basis (every three months). Withholding on payment of rent are filed annually if the rent is paid on an annual basis OR is filed based on the payment of the rent. You file by completing the appropriate tax return form and submitting the completed return to the LRA Office. A taxpayer is expected to declare his/her income voluntarily and truthfully. In the case where income is not earned, the taxpayer is still required to file a return and can file a non-tax due return
  1. Payment: You pay taxes based on what you earn during the Personal income tax is paid by natural persons usually on a monthly basis. Business income tax is paid in advance on a quarterly basis. Payment can be made in US dollars or in Liberian dollars at the current exchange rate as published by the Central Bank of Liberia (CBL).
  2. Reporting: You are required to submit copies of your audited financial reports along with completed annual return form if you are a medium or large This is optional for small taxpayers.