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Libya
Individual - Taxes on personal income
Last reviewed - 02 December 2025Libyan 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
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