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Libya
Individual - Deductions
Last reviewed - 02 June 2024Employment 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 |
