Libya Income Tax Rates and Personal Allowances in 2019

The Income tax rates and personal allowances in Libya are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Libya Tax Calculator 2019.

Libya Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
5%Income from دينار0.00to دينار12,000.00
10%Income from دينار12,000.01 and above
Libya Non-Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
5%Income from دينار0.00to دينار12,000.00
10%Income from دينار12,000.01 and above
Libya Non-Residents Jehad Tax Tables in 2019: Jehad Income Tax Rates and Thresholds (Annual)
Jehad Tax RateTaxable Income Threshold
1%Income from دينار0.00to دينار50.00
2%Income from دينار50.01 to دينار100.00
3%Income from دينار100.01 and above

Income Tax in Libya in 2019

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Libya periodically and typically updated each year. Not that not all tax rates and thresholds in Libya change annually, alterations to tax policy to support strategic economic growth in Libya mean that the certain areas may be focused on to provide specific tax relief in Libya or support growth in certain areas (overseas invstment in Libya for example may mean reduced non-resident income tax rates in Libya for a period).

When tax policy in Libya changes, the resultant tax tables also change. Tax tables in Libya are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Libya, the Libya tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Libya for example).

Libya Tax Tables may also be referred to as Libya Tax Slabs, Libya personal allowances and tax thresholds or Libya business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2019 tax rates and thresholds used within the 2019 Libya Salary Calculator. This means that if you are aware of a 2019 tax exemption or 2019 tax allowance in Libya that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Libya Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Libya Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Libya simple, we achieve this my making the Libya tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2019 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2019 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Libya income tax rates and personal allowances used in the associated income tax calculator for the same tax year.