Ly Income Tax

---
name: ly-income-tax
description: "Source-cited draft: personal income tax for Libya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ly-income-tax"
  jurisdiction: "LY"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Libya Personal Income Tax

## Personal income tax rates and bands

- **Personal income tax scope and rate basis** — Personal income tax in Libya is charged only on employment income exercised in Libya, at progressive rates of 5% and 10%. Thresholds below are on gross salary after personal exemptions.  _(Income Tax Law No. 7 of 2010)_
- **First band** — 5% on gross salary up to LYD 12,000 per year (LYD 1,000 per month) percent  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income))_
- **Second band** — 10% on gross salary over LYD 12,000 per year (over LYD 1,000 per month) percent  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income))_
- **Scope of personal income tax** — Only income derived from employment exercised in Libya is taxable; applies to Libyan and foreign nationals alike  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income))_
- **Personal exemption — single** — LYD 1,800 per year (LYD 150 per month) LYD  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/deductions))_
- **Personal exemption — married, no children** — LYD 2,400 per year (LYD 200 per month) LYD  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/deductions))_
- **Personal exemption — married/widowed/divorced with children** — LYD 2,400 per year plus LYD 300 per child (LYD 200 plus LYD 25 per child per month) LYD  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/deductions))_
- **Deductible — social security contribution** — The taxpayer's own social security contribution (or equivalent approved scheme) is deductible  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/deductions))_
- **Deductible — direct work expenses** — Direct expenses incurred by the taxpayer in the performance of work are deductible  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/deductions))_
- **Deductible — disciplinary fines** — Any amount deducted from the taxpayer as a disciplinary fine is deductible  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/deductions))_
- **Stamp duty on salaries** — 0.5% assessed on net salaries percent  _([Stamp Duty Law](https://taxsummaries.pwc.com/libya/individual/other-taxes))_
- **Social Unity (Solidarity) Fund** — 1% of monthly gross salary, withheld and collected by the Tax Department percent  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income))_
- **Collection mechanism** — Personal income tax on salaries is withheld at source by the employer and remitted monthly  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income))_
- **PAYE remittance deadline** — Withheld payroll tax is generally payable monthly, within ten days after month-end ((approx — confirm))  _([Income Tax Law No. 7 of 2010](https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ly-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ly-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.