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Panama vs Liberia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇵🇦 Panama
vs
🇱🇷 Liberia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–25%
Territorial system; no plans to change
No change
0–25%
25% top; fiscal reform priority
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7%
7% maintained
No change
10%
GST 10% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; Panama removed from grey lists
No change
25%
25%; natural resource revenue reform
No change

Capital Gains Tax

Capital Gains Tax
10%
10% CGT maintained
No change
15%
15% CGT
No change

Social Security & Payroll

Social Security / Payroll
~22.1%
CSS pension reform implementation
No change
~9%
NASSCORP reform; pension development
No change
State, Regional & Local Taxes

🇵🇦 PanamaMunicipal & Corregimiento Taxes

Panama's 10 provinces and 81 districts have municipalities that levy commercial licence fees (Tasa Unica), property tax (impuesto de inmuebles at 0%–2.1%), and service fees. Panama City has the highest commercial licence fees. Panama uses a territorial tax system — income earned outside Panama is not taxed. This has made Panama a significant financial and trading hub. The Colón Free Zone is the world's second largest free trade zone. Panama is working to exit FATF grey lists and improve tax transparency.

🇱🇷 LiberiaCounty & District Taxes

Liberia's 15 counties and districts collect local taxes including property tax (1%–3% of market value), business licence fees, and local service charges. The Liberia Revenue Authority (LRA) administers national taxes. Liberia uses the US dollar alongside the Liberian dollar. The country was devastated by civil wars (1989–2003) and the 2014–16 Ebola epidemic. Iron ore (ArcelorMittal, China Union), rubber, palm oil, and timber are key exports. Tax reform has been a focus of post-conflict reconstruction under successive administrations.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Panama vs Liberia: Key Tax Differences (2026)

💰 Income Tax: Panama and Liberia have similar top income tax rates (0–25% vs 0–25%).

🛒 VAT/Sales Tax: Liberia has a higher consumption tax (7% vs 10%).

🏢 Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).

📈 Capital Gains: 🇵🇦 Panama taxes investment gains at a lower rate (10% vs 15%), benefiting investors.

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All 🇵🇦 Panama comparisons →All 🇱🇷 Liberia comparisons →