Libya

Northern Africa · LY · 10 treaties

Tax profile

Common questions

Does Libya have capital gains tax?

Libya has a 0% capital gains tax rate.

What is the dividend withholding tax in Libya?

Libya applies a 0% dividend withholding tax.

Is Libya's tax system territorial or worldwide?

Libya operates a territorial tax system.

What makes you a tax resident — and how hard it is to stop being one.

• 183+ days in Libya in a tax year

The available official guidance does not show a citizenship or domicile tail for individuals; tax residence appears to turn on physical presence, so leaving and no longer meeting the day-count test should generally end residency. I could not verify a more detailed individual-residency rule from the official tax authority materials in the provided results.

Source: OECD

Tax treaty network (10)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.