Source-cited draft: vat / gst for Libya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Every figure is drawn from this Tax Guide and cited to its source.
VAT / GST
No VAT or general sales tax exists in LibyaIncome Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/corporate/other-taxes
VAT registration threshold
Not applicable — no VAT regime existsIncome Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/corporate/other-taxes
VAT filing frequency
Not applicable — no VAT returns are filedIncome Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/corporate/other-taxes
Reverse charge
Not applicable — there is no VAT, so no reverse-charge mechanism on cross-border servicesIncome Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/corporate/other-taxes
Import service fee
5% service fee on the value of most importsCustoms LawView source ↗
Stamp duty on contracts (nearest indirect tax)
Main contracts 1%; subcontracts 0.1% of contract valueStamp Duty Law — https://taxsummaries.pwc.com/libya/corporate/other-taxes
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Other Libya computations in the OpenAccountants Tax Library.