Lowtax Network

Back To Top

Your Lowtax Account

Liberia: Offshore Business Sectors

Registration Fees and Charges

Where a ship is to be registered upon transfer from a foreign flag, or is a newbuilding, both registration fees and the first year's Liberian tonnage taxes and annual fees are payable prior to registration.

Annual tonnage taxes become due and owing in full on January 1 of a given year. Where ownership of a vessel is to be transferred shortly after the commencement of a calendar year, the buyer and seller should take particular care, in advance of the closing, to provide for payment of those taxes.

The Registry reduced its fees and tonnage taxes, as of July 1, 2000, and now provides two standard pricing options:

  • For ships of 14,000 or more net tons, tonnage taxes are USD0.10 per net ton, plus a flat annual fee of USD3,800.00 per vessel. There are separate fees for inspections and MIIPS contributions, to cover IMO dues and marine investigations.
  • For ships of less than 14,000 net tons, tonnage taxes are USD0.40 per net ton, plus MIIPS charges and a USD1,750.00 inspection fee.

In 2000, the Registry waived registration fees until December 31, 2012, at the time of writing these have been waived until further notice.



Back to Liberia Index »