2026 Budget signals implementation of GST on non-resident digital services
The 2026 National Budget has confirmed ‘enhanced taxation of the digital economy to reduce revenue leakages and ensure fair contributions from cross-border digital transactions and global platforms.’
The current GST rate is 13% (2026) with VAT implementation scheduled for 2027.
What digital services would be liable to Liberian GST in the future?
The plans included taxing the following supplies:
- Electronic services: streaming or download music, films etc; software; e-books; e-learning etc
- Communication services: texting; phone; internet access
- Online store: for sale of tangible goods
- Low value consignments of goods
Operators of online stores or would be liable to the VAT too. A digital area is defined as “an online system used to carry out transaction between Digital Services providers and recipients of Digital Services.”
Determining the place of supply as Liberia
For the provider to determine if the consumption takes place in Liberia, and therefore liable to local VAT, the following pieces of evidence may be considered:
- Home address
- IP or similar access identification
- Address of the means of payment
VAT compliance obligations
When the new rules do eventually get the green light, the Ministry will be provided with the powers to set registration and compliance rules, with an expectation of simplified processes with limited rights. For example, no right to deduct any input VAT.
Preparing Liberia’s VAT returns can be challenging. VAT Calc’s single platform VAT Filer can accurately complete any country filings with verified transactional data from our VAT Calculator or VAT Auditorintegrated tools.
Africa & Middle East VAT on digital services
| Comments (click for details) | Rate | Date | Threshold | Comments |
| Algeria | 9% | Jan 2020 | Nil | |
| Angola | 14% | Oct 2019 | – | |
| Bahrain | 10% | Jan 2019 | Nil | |
| Benin | 18% | Oct 2023 | TBC | |
| Burkina Faso | 10% | Jan 2025 | ||
| Botswana | 14% | Jun 2026 | - | |
| Cameroon | 19.5% | Jan 2020 | XAF 50 million | |
| Cape Verde | 15% | Jan 2022 | Nil | |
| Chad | 17.5% | Jan 2024 | Extending to platforms Jan 2025 | |
| Congo, Democratic Republic | 16% | Jul 2026 | - | |
| Egypt | 14% | Sep 2016 | EGP 500,000 | |
| Ethiopia | 15% | Aug 2024 | ETB 2 million | |
| Ghana | 20% | Apr 2022 | GHS 200,000 | |
| Guinea | 18% | Jan 2016 | Nil | |
| Israel | 18% | TBC | – | Proposals withdrawn |
| Ivory Coast | 18% | 2022 | - | |
| Jordan | 16% | JOD 30,000 | ||
| Kenya | 16% | Sep 2013 | - | Registration threshold removed 2023 |
| Kuwait | 5% | Jan 2024? | - | TBC |
| Liberia | 18% | 2026 | ||
| Madagascar | 20% | Nil | Collections via fiscal rep | |
| Malawi | 17.5% | Apr 2026 | ||
| Mauritania | 16% | Aug 2026 | ||
| Mauritius | 15% | 2026 | MUR 3m | |
| Morocco | 20% | 2024 | ||
| Mozambique | 16% | 2026 | Nil | |
| Niger | 19% | Jan 2025 | ||
| Nigeria | 7.5% | Jan 2020 | $25,000 | |
| Oman | 5% | Apr 2021 | OMR 35,000 | |
| Rwanda | 18% | Apr 2026 | ||
| Saudi Arabia | 15% | Jan 2018 | Nil | |
| Senegal | 18% | Jul 2024 | Nil | Fiscal representative required |
| Sierra Leone | 15% | Jan 2021 | SLE 100,000 | No non-resident rules |
| South Africa | 15% | Jun 2014 | ZAR 1 million | |
| Tanzania | 18% | Jul 2022 | Nil | Residents since Jul 2015 |
| Togo | 18% | Feb 2026 | Nil | |
| Tunisia | 19% | Jan 2020 | Nil | Withholding VAT; 3% Royalty Tax |
| Uganda | 18% | Jan 2020 | UGX 150m | |
| United Arab Emirates | 5% | Jan 2018 | AED 375,000 | |
| Zambia | 16% | Jan 2024 | Fiscal Representative req'd | |
| Zanzibar | 18% | Jan 2027 | ||
| Zimbabwe | 15.5% | Jan 2020 | Nil |
