Libya Personal Income Tax
Detailed personal income tax rates and rules for Libya in 2026.
Income TaxLYD
Libya levies progressive personal income tax with rates from 5% to 15%. Employment income is subject to withholding. A Jihad Tax of 3% and a stamp tax of 0.5% also apply to income. Due to political instability, tax enforcement has been inconsistent in some regions.
| Income Range (LYD) | Tax Rate |
|---|---|
| LD 0 – LD 12K | 5% |
| LD 12K – LD 24K | 10% |
| LD 24K+ | 15% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if present in Libya for more than 183 days in a calendar year or has a permanent home in Libya.
How Libya Income Tax compares
Libya’s top personal income tax rate of 15% is the 156th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Africa’s regional average of 32.3%.
Libya
15%
Africa average
32.3%
Global average
27.7%
