Liberia Investment climate is Liberal and provides full protection for foreign direct investors through the investment Act of 2010, which follows international best practice through its transparent, equitable and nondiscriminatory legal framework. This law covers the following topics in support of International investors.

  • Incorporation and / or registering of business organization

  • Entitlement to fiscal incentives under the revenue code of Liberia and no fiscal incentives

  • Prohibition against discrimination

  • Guarantee against Expropriation

  • Protection from intellectual property abuses

  • Access to public information

  • Protection against the retroactive application of adverse laws

  • Repatriation of capital, profits and dividends

  • Dispute settlement Procedures

  • Labor and Environment

  • Repeal and Amendments

  • Transitional Provisions

    Increased Incentives and protection for Businesses

The government has recently approved a new incentive code and a new revenue code. The incentive code introduces a clear, standardized and transparent system for w-awarding incentives, provides guarantees against unfair expropriation; ensures the ability of investors to repatriate capital and profits; obliges the government to protect intellectual property;

and provides access to neutral internationally recognized disputes resolution mechanism. Revisions in the revenue code have lowered the maximum corporate and personal tax rate from %35 to 25 percent.

Incentives for Investments below US $ 10 Million

The revised investment code provides for up to US$ 10 million for economically viable and strategecially located investments and are eligible for the incentives described below.