Africa
Currency
LYD
Corporate Tax
20%
Personal Income Tax
5%
VAT / GST
0%
Standard 20%; oil sector special (65% production share).
Flat 5% on employment income.
No VAT/GST.
Dividends
10%
Interest
10%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Social security ~16.5% (employer ~11.25% + employee ~5.25%).
Capital Gains Tax
Included in income
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Oil sector (NOC production sharing). Investment law incentives limited by instability.
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