🇱🇾 Libya Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇱🇾 Libya LY / LBY #16

Nomad Score 33.0

Cities 7

Region African Union, Arab League, Mediterranean, Arab World, Maghreb, OPEC, Africa, Africa, Northern Africa

Currency LYD

🇱🇾 LIBYA TAX PROFILE

Data year: 2025

Tax System Territorial

Top PIT Rate 20.0%

Corporate Tax Rate 20.0%

VAT/GST No VAT/GST

Capital Gains Tax --

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 5

Territorial Exemption

Tax Authority: Tax Authority

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a calendar year.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31