The "Ghost Surplus": How a Record Tax Year Left Civil Servants in the Cold
- Michael T
- Dec 29, 2025
- 2 min read
MONROVIA — On paper, Liberia is winning. In the pockets of its civil servants, it is a different story. The announcement by Liberia Revenue Authority (LRA) Commissioner General Dorbor Jallah that domestic collections have hit $818 million—cruising past the 2025 target of $804.6 million—should be a moment of national jubilation. It signals a rare feat in the Boakai administration: a tax machinery that is finally firing on all cylinders.
However, as the year closes, the celebratory champagne at the LRA headquarters tastes like vinegar to the thousands of teachers, university professors, and health workers who went into the Christmas season with empty bank accounts. This is the "Billion-Dollar Disconnect." It is a phenomenon where macroeconomic success is completely decoupled from microeconomic reality.
In the 2025 fiscal framework, domestic revenue wasn't just a component; it was the backbone. With a total approved budget of $880.66 million, the $818 million collected means that domestic revenue now accounts for 92.8% of the entire national budget.
Metric | Value (USD) | Status |
Domestic Revenue Target | $804.6 Million | Exceeded |
Actual Collection | $818.0 Million | +US$13.4M Surplus |
Total National Budget | $880.66 Million | 93% Self-Funded |
Debt Servicing (Est.) | $180 Million | Consuming ~20% of Budget |
If the LRA has "over-collected," why are agencies still complaining?
The Boakai administration has already signaled that 2026 will be the "Year of the Billion," with a projected budget of $1.211 billion.
The Insights Liberia View: The LRA’s $818 million success proves that Liberians are paying their taxes, and the reforms are working. However, the government’s inability to translate that cash into timely salaries suggests a "failed middle." If the state cannot manage an $800 million flow without causing a December salary crisis, a $1.2 billion budget in 2026 might not be a "rescue"—it might be a recipe for further administrative paralysis.
The Bottom Line: Dorbor Jallah has filled the bucket. Now, the President needs to find out who is sitting on the hose.
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