Libya tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Libya tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Libya | 10%* | 15%† | 0%* | 5%† | 15%† | 15% |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. dividends: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Libya profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Family exemption, qualifying retirement contribution component and source/amendment applicability are required; total insurance cannot be inferred to be deductible.
- LY-04: current ordinary-pension charging/exemption and amendment continuity are unproved. The retained CBL-hosted original Law 7/2010 art 33(9-11), art 34 and art 36 establish category sensitivity only; taxpayer classification or an assessed base cannot supply current authority. Full liability and net income are unsupported.
- LY-04: current company-distribution charging/exemption and related lowest-rate exemption allocation are unproved. Original Law 7/2010 art 33(9-11), art 34 and art 36 are historical authority only; explicit non-claim or assessed-base facts cannot establish current continuity. Full liability and net income are unsupported.
- LY-04: current foreign-income charging/exemption and related lowest-rate exemption allocation are unproved. Original Law 7/2010 art 33(9-11), art 34 and art 36 do not establish current amendment continuity; source/payer facts or an assessed base cannot supply missing law. Full liability and net income are unsupported.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Libya?
Provisionally 10%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. PIT 5%/10%; the jihad tax (up to 3%) was cancelled on 14 July 2025 (EY alert).
How are capital gains taxed in Libya?
The top rate on a long-term capital gain is 15%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Libya?
The top rate is 0% (provisional) on dividends and 5% on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 15%.
How is crypto taxed in Libya?
Libya taxes a gain on crypto assets as a capital gain, at up to 15%.
Does Libya tax foreign income?
Yes. Libya taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Libya have a wealth tax?
No. Libya has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Libya have an exit tax for individuals?
No. In our model Libya does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Libya?
The Libya day test (Income-tax residence is not set by a general day threshold in the current law): the current income-tax law uses resident status in specific provisions but gives no general day count. The tax authority must assess residence and income facts under the applicable law. Recorded days alone cannot establish or rule out tax residence; Libya-source income can be taxable regardless.
Residence decides whether Libya taxes you on these rates. See the Libya day-count test and count your own days.
Sources
The Libya profile cites 5 sources for these rules, 3 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Law7of2010onIncomeTax-originalofficialhostedscan · official, retrieved 2026-11-03
- Virtual assets workshop and legislative gap statement · official, retrieved 2026-11-03
- Income Tax Law No. 7 of 2010 · official, retrieved 2026-11-03
- Circular on contribution distribution by employer category · summary, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Libya individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Libya with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Libya side by side with other countries, see every country or try the live demo.
Other countries in Africa: Morocco, Madagascar, Mauritius, Malawi, Mozambique, Namibia.