Individual - Taxes on personal income

Last reviewed - 03 December 2023

Libyan and foreign nationals are only subject to tax on income derived from employment in Libya.

Personal income tax rates

The personal income tax (PIT) rates listed below are deducted from gross salary after deducting the social insurance contribution, employee social solidarity fund contribution, and personal exemptions (see the Deductions section).

Gross salary Tax rate (%)
Per year (LYD*) Per month (LYD)
12,000 1,000 5
Over 12,000 Over 1,000 10

* Libyan dinar

Jehad Tax

Jehad Tax is also assessed on taxable income of individuals at the following rates:

  • 1% if income does not exceed LYD 50 per month.
  • 2% if income does not exceed LYD 100 per month.
  • 3% on incomes over LYD 100 per month.

Jehad Tax was established by Law 44 of 1970.

Additional tax on Palestinian nationals

Palestinian nationals are subject to an additional 7% tax on income.