Africa
Currency
LRD
Corporate Tax
25%
Personal Income Tax
25%
VAT / GST
0%
Standard 25%; mining and petroleum concession-based.
Top rate 25% above LRD 1m/year; 0-25% scale.
No VAT/GST (GST 7% on goods historically; reform pending).
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
NASSCORP ~9% (employer 4.75% + employee 4.75%).
Capital Gains Tax
Included in income
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year (fiscal year permitted)
Notes
Mining and agriculture concessions. Investment Act incentives (2015).
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