The Tourism Development Fund is anchored in Liberia’s tourism policy and legal framework. It exists to provide sustainable funding for priority tourism projects and programmes that align with national development goals.
The TDF is designed to mobilise and manage resources for tourism and tourism-related initiatives, in accordance with Liberia’s tourism laws and regulations. In practice, the Fund can be used to support:
Core areas typically covered by the Fund include:The Fund is a practical tool for LNTA and its partners to translate policy priorities into concrete, funded interventions across Liberia.
Align funding with national tourism strategies, county tourism plans and priority corridors.
Support initiatives that involve communities, youth and women-led enterprises in tourism development.
Co-finance public infrastructure and visitor facilities that improve the tourism experience.
Leverage contributions from development partners, investors and other funds through co-financing arrangements.
Promote fair, transparent and accountable use of resources for the benefit of the wider tourism ecosystem.
The TDF is designed to have predictable and transparent sources of income, allowing LNTA to plan and support tourism development in a sustainable way.
In many countries, a Tourism Development Fund is primarily financed through a tourism levy on eligible tourism services. In the Liberian context, a similar approach can be adopted where a small percentage (for example, one per cent (1%)) of the net cost of services or products purchased by patrons of tourism enterprises is channelled into the Fund.
In addition to any tourism levy mechanism that may be established by law, the Fund can also receive:
TDetailed rules for collection, remittance periods, penalties and audit requirements are defined in the relevant tourism levy and public finance regulations approved by the Government of Liberia.
Note: References to levy rates and provisions on this page are illustrative for website content design and should be aligned with the official Liberian legal framework once finalised.The outline below illustrates how licensed tourism enterprises may be engaged to collect and remit a tourism levy on behalf of the Fund.
Be Licensed & CertifiedA tourism operator must be licensed and certified by the LNTA to operate and to serve as an agent for collecting any approved tourism levy.
Collect the Levy from PatronsThe operator charges the agreed levy percentage on the net cost of eligible tourism services and clearly indicates the levy on customer receipts.
Remit to the TDFWithin an agreed period (e.g., one-month collection followed by up to 30 days to remit), operators deposit the levy into designated TDF accounts in approved banks.
Reconciliation & ReportingOperators submit periodic returns to LNTA or the responsible authority, and the Fund’s managers reconcile payments, ensuring transparency and accountability.
Through clear guidelines and criteria, the TDF can finance a range of programmes that contribute directly to tourism growth and quality improvement in Liberia.
See projects that the Tourism Development Fund has supported – including destination upgrades, community-based tourism initiatives, coastal and nature products, and improved visitor facilities along priority routes.
From short trainings to long-term capacity building programmes, the Fund supports activities that equip tourism workers, entrepreneurs and communities with the skills needed for excellent service delivery.
The Fund facilitates and co-finances marketing campaigns, trade fair participation, digital promotion, roadshows and branding activities that position Liberia as a competitive destination.
The TDF can support tourism research operations, including visitor surveys, market studies and impact assessments that inform policy, investment and product design.
Over time, the Tourism Development Fund can help generate measurable impact in the tourism sector. The indicators below represent the type of results LNTA may track.
Learn more about the types of projects and programmes the Fund can support. These categories can be expanded with actual LNTA project portfolios, guidelines and reports.
See projects that the Tourism Development Fund has supported. These may include destination upgrades, new attractions, community-based tourism initiatives and other investments that improve Liberia’s tourism offer.
See projects
From short courses to structured programmes, TDF resources can finance training in customer care, digital skills, safety, guiding, management and other areas critical to quality tourism service delivery.
View training windows
The Fund can support joint marketing campaigns, trade fair participation, destination branding initiatives and targeted research into new markets, product ideas and investment opportunities.
Explore funding windows
