OpenAccountants/Libya/Libya Personal Income Tax

Libya Personal Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: personal income tax for Libya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Libya, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Personal income tax scope and rate basis

Personal income tax in Libya is charged only on employment income exercised in Libya, at progressive rates of 5% and 10%. Thresholds below are on gross salary after personal exemptions.Income Tax Law No. 7 of 2010

First band

5% on gross salary up to LYD 12,000 per year (LYD 1,000 per month)Income Tax Law No. 7 of 2010View source ↗

Second band

10% on gross salary over LYD 12,000 per year (over LYD 1,000 per month)Income Tax Law No. 7 of 2010View source ↗

Scope of personal income tax

Only income derived from employment exercised in Libya is taxable; applies to Libyan and foreign nationals alikeIncome Tax Law No. 7 of 2010View source ↗

Personal exemption — single

LYD 1,800 per year (LYD 150 per month)Income Tax Law No. 7 of 2010View source ↗

Personal exemption — married, no children

LYD 2,400 per year (LYD 200 per month)Income Tax Law No. 7 of 2010View source ↗

Personal exemption — married/widowed/divorced with children

LYD 2,400 per year plus LYD 300 per child (LYD 200 plus LYD 25 per child per month)Income Tax Law No. 7 of 2010View source ↗

Deductible — social security contribution

The taxpayer's own social security contribution (or equivalent approved scheme) is deductibleIncome Tax Law No. 7 of 2010View source ↗

Deductible — direct work expenses

Direct expenses incurred by the taxpayer in the performance of work are deductibleIncome Tax Law No. 7 of 2010View source ↗

Deductible — disciplinary fines

Any amount deducted from the taxpayer as a disciplinary fine is deductibleIncome Tax Law No. 7 of 2010View source ↗

Stamp duty on salaries

0.5% assessed on net salariesStamp Duty LawView source ↗

Social Unity (Solidarity) Fund

1% of monthly gross salary, withheld and collected by the Tax DepartmentIncome Tax Law No. 7 of 2010View source ↗

Collection mechanism

Personal income tax on salaries is withheld at source by the employer and remitted monthlyIncome Tax Law No. 7 of 2010View source ↗

PAYE remittance deadline

Withheld payroll tax is generally payable monthly, within ten days after month-end ((approx — confirm))Income Tax Law No. 7 of 2010View source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Personal income tax rates and bands

Personal income tax scope and rate basis — Personal income tax in Libya is charged only on employment income exercised in Libya, at progressive rates of 5% and 10%. Thresholds below are on gross salary after personal exemptions. (Income Tax Law No. 7 of 2010)
First band — 5% on gross salary up to LYD 12,000 per year (LYD 1,000 per month) percent (Income Tax Law No. 7 of 2010)
Second band — 10% on gross salary over LYD 12,000 per year (over LYD 1,000 per month) percent (Income Tax Law No. 7 of 2010)
Scope of personal income tax — Only income derived from employment exercised in Libya is taxable; applies to Libyan and foreign nationals alike (Income Tax Law No. 7 of 2010)
Personal exemption — single — LYD 1,800 per year (LYD 150 per month) LYD (Income Tax Law No. 7 of 2010)
Personal exemption — married, no children — LYD 2,400 per year (LYD 200 per month) LYD (Income Tax Law No. 7 of 2010)
Personal exemption — married/widowed/divorced with children — LYD 2,400 per year plus LYD 300 per child (LYD 200 plus LYD 25 per child per month) LYD (Income Tax Law No. 7 of 2010)
Deductible — social security contribution — The taxpayer's own social security contribution (or equivalent approved scheme) is deductible (Income Tax Law No. 7 of 2010)
Deductible — direct work expenses — Direct expenses incurred by the taxpayer in the performance of work are deductible (Income Tax Law No. 7 of 2010)
Deductible — disciplinary fines — Any amount deducted from the taxpayer as a disciplinary fine is deductible (Income Tax Law No. 7 of 2010)
Stamp duty on salaries — 0.5% assessed on net salaries percent (Stamp Duty Law)
Social Unity (Solidarity) Fund — 1% of monthly gross salary, withheld and collected by the Tax Department percent (Income Tax Law No. 7 of 2010)
Collection mechanism — Personal income tax on salaries is withheld at source by the employer and remitted monthly (Income Tax Law No. 7 of 2010)
PAYE remittance deadline — Withheld payroll tax is generally payable monthly, within ten days after month-end ((approx — confirm)) (Income Tax Law No. 7 of 2010)

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Personal income tax rates and bands

Personal income tax scope and rate basis — Personal income tax in Libya is charged only on employment income exercised in Libya, at progressive rates of 5% and 10%. Thresholds below are on gross salary after personal exemptions. (Income Tax Law No. 7 of 2010)

First band — 5% on gross salary up to LYD 12,000 per year (LYD 1,000 per month) percent (Income Tax Law No. 7 of 2010)

Second band — 10% on gross salary over LYD 12,000 per year (over LYD 1,000 per month) percent (Income Tax Law No. 7 of 2010)

Scope of personal income tax — Only income derived from employment exercised in Libya is taxable; applies to Libyan and foreign nationals alike (Income Tax Law No. 7 of 2010)

Personal exemption — single — LYD 1,800 per year (LYD 150 per month) LYD (Income Tax Law No. 7 of 2010)

Personal exemption — married, no children — LYD 2,400 per year (LYD 200 per month) LYD (Income Tax Law No. 7 of 2010)

Personal exemption — married/widowed/divorced with children — LYD 2,400 per year plus LYD 300 per child (LYD 200 plus LYD 25 per child per month) LYD (Income Tax Law No. 7 of 2010)

Deductible — social security contribution — The taxpayer's own social security contribution (or equivalent approved scheme) is deductible (Income Tax Law No. 7 of 2010)

Deductible — direct work expenses — Direct expenses incurred by the taxpayer in the performance of work are deductible (Income Tax Law No. 7 of 2010)

Deductible — disciplinary fines — Any amount deducted from the taxpayer as a disciplinary fine is deductible (Income Tax Law No. 7 of 2010)

Stamp duty on salaries — 0.5% assessed on net salaries percent (Stamp Duty Law)

Social Unity (Solidarity) Fund — 1% of monthly gross salary, withheld and collected by the Tax Department percent (Income Tax Law No. 7 of 2010)

Collection mechanism — Personal income tax on salaries is withheld at source by the employer and remitted monthly (Income Tax Law No. 7 of 2010)

PAYE remittance deadline — Withheld payroll tax is generally payable monthly, within ten days after month-end ((approx — confirm)) (Income Tax Law No. 7 of 2010)