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Zambia vs Liberia
Tax Rate Comparison

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

🇿🇲 Zambia
vs
🇱🇷 Liberia
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–37.5%
37.5% top; copper boom funding social spending
No change
0–25%
25% top; fiscal reform priority
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
16%
16% stable
No change
10%
GST 10% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; energy transition metals (cobalt, copper) driving investment
No change
25%
25%; natural resource revenue reform
No change

Capital Gains Tax

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

Social Security & Payroll

Social Security / Payroll
~10%
NAPSA; pension fund growing with copper sector wages
No change
~9%
NASSCORP reform; pension development
No change
State, Regional & Local Taxes

🇿🇲 ZambiaCouncil & Local Authority Taxes

Zambia's 10 provinces and 117 district councils levy property rates, business levies, and market fees. The Zambia Revenue Authority (ZRA) administers all national taxes. Zambia is a major copper producer — copper revenues and royalties are key fiscal inputs. The country completed an IMF-backed debt restructuring in 2023 after defaulting in 2020. Mineral royalty taxes are significant: copper 5.5% (open cast) to 8.5% (underground). The government has been diversifying the tax base away from mining dependence.

🇱🇷 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.

Zambia vs Liberia: Key Tax Differences (2026)

💰 Income Tax: 🇿🇲 Zambia has a higher top income tax rate (0–37.5% vs 0–25%). 🇱🇷 Liberia is more favourable for high earners.

🛒 VAT/Sales Tax: Zambia has a higher consumption tax (16% vs 10%).

🏢 Corporate Tax: 🇱🇷 Liberia offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

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