Individual - DeductionsLast reviewed - 06 December 2022
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.
|Social status||Per year (LYD)||Per month (LYD)|
|Married man with no children||2,400||200|
|Married, widower, or divorced with children||2,400 +300 per child||200 +25 per child|