Data-center law in Liberia
National jurisdiction · as of 2026-09-05
Liberia has no data-center-specific land-use, environmental-review, energy-grid, water-utilities, construction, or air-operations statute; a data center would be sited and permitted under the country's general regulatory apparatus rather than a dedicated regime, and none of those five dimensions was independently researched beyond confirming no data-center-specific instrument exists.
The Investment Act of 2010 entitles any enterprise, foreign or domestic, to the fiscal incentives available under the Revenue Code of Liberia of 2000 and to non-fiscal incentives available under other applicable legislation, rather than stating incentive amounts itself, and it guarantees a foreign investor the same rights and duties as a domestic business organization, subject to a schedule reserving a short list of small-scale sectors exclusively to Liberian ownership.
The Liberia Special Economic Zones Act of 2017 established the Liberia Special Economic Zone Authority and a special tax and customs regime for licensees, developers, and operators within a designated zone, according to the Ministry of Commerce and Industry's own listing of the Act; no official text of the Act is available, so its specific incentive terms are not described here.
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Instruments on record
1 instrument on record, grouped by the family of approval each one governs.
Public agreements
What fiscal agreements attach a data center to its host jurisdiction?
Investment Act of 2010, benefits, incentives, and non-discrimination framework (§§ 5-6)
In force
Investment Act of 2010, §§ 5-6 (Benefits and Incentives; Non-Discrimination)
Effective 2010-05-15 · Applies to private
Liberia's Investment Act of 2010 applies to all enterprises and entitles each one to the fiscal incentives available under the Revenue Code of Liberia of 2000, or amendments to it, and to the non-fiscal incentives available under other relevant legislation, rather than stating incentive amounts itself.
Subject to the labor and immigration laws, it entitles a foreign investor, employer, or worker to the same rights and the same duties and obligations as a citizen of Liberia, and it requires a foreign investor to abide by the same laws that apply to a domestic business organization unless the Act itself provides otherwise.
A schedule to the Act reserves a short list of small-scale business activities, including the supply of sand, block making, and the retail sale of rice and cement, exclusively to Liberian ownership, and opens a second list of activities to foreign investment only above stated minimum-capital thresholds. The Act's own incentive terms are wholly deferred to the Revenue Code of Liberia, whose text is not described here.
Source: Full text of law
Every entry cites the instrument it describes.
None of it is legal advice: verify a citation before relying on it. Full
sourcing: read the methodology. The rest of the
record: all jurisdictions.