Individual - Deductions

Last reviewed - 03 December 2023

Employment expenses

The following expenses are deductible against PIT:

  • Taxpayer's social security contribution or equivalent approved scheme.
  • Direct expenses incurred by the taxpayer in the performance of work.
  • Any amount deducted from the taxpayer as a disciplinary fine.

Personal exemptions

Social status Per year (LYD) Per month (LYD)
Single 1,800 150
Married man with no children 2,400 200
Married, widower, or divorced with children 2,400 +300 per child 200 +25 per child