Libya VAT / Sales Tax
Detailed vat / sales tax rates and rules for Libya in 2026.
VAT / Sales TaxLYD
Libya does not have a VAT or general sales tax system. The government has considered introducing VAT but has not implemented it. Import duties apply to goods entering the country.
Standard Rate
0%
Registration Threshold
N/A
How Libya VAT / Sales Tax compares
Libya’s standard VAT / sales tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Africa’s regional average of 15.2%.
Libya
0%
Africa average
15.2%
Global average
13.7%
