Ly Vat Gst

---
name: ly-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "LY"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Libya VAT / GST

## VAT / GST in Libya

- **VAT / GST** — No VAT or general sales tax exists in Libya  _(Income Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/corporate/other-taxes)_
- **VAT registration threshold** — Not applicable — no VAT regime exists  _(Income Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/corporate/other-taxes)_
- **VAT filing frequency** — Not applicable — no VAT returns are filed  _(Income Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/corporate/other-taxes)_
- **Reverse charge** — Not applicable — there is no VAT, so no reverse-charge mechanism on cross-border services  _(Income Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/corporate/other-taxes)_
- **Import service fee** — 5% service fee on the value of most imports percent  _([Customs Law](https://taxsummaries.pwc.com/libya/corporate/other-taxes))_
- **Stamp duty on contracts (nearest indirect tax)** — Main contracts 1%; subcontracts 0.1% of contract value percent  _(Stamp Duty Law — https://taxsummaries.pwc.com/libya/corporate/other-taxes)_

## 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-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ly-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.