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Liberia: Double Tax Treaties

Introduction

This page was last updated on 9 April 2021.

Liberia’s sole double taxation agreement is with Germany and came into force in 1970. Further treaties with Morocco and the United Arab Emirates have been signed but have not as yet come into force. There are also current treaty negotiations with Qatar and Turkey.

A treaty to avoid double taxation on shipping and aircraft income is in force with New Zealand. In 1982 Liberia and the United States also signed a treaty exempting shipping and aircraft earnings from double taxation. This exemption applies to the operation of ships and aircraft registered in the signatory countries.

 

 

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