Libya Capital Gains Tax
Detailed capital gains tax rates and rules for Libya in 2026.
Capital GainsLYD
Libya does not impose a separate capital gains tax. However, gains from the disposal of business assets may be included in taxable business income and subject to corporate or personal income tax rates.
Standard Rate
0%
Exemptions
- Capital gains are generally not separately taxed
How Libya Capital Gains compares
Libya’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Africa’s regional average of 14.1%.
Libya
0%
Africa average
14.1%
Global average
13.8%
