Libya Tax Brackets — 2026
Here is a breakdown of the 2026 personal income tax brackets for Libya, shown in LYD.
| Taxable income | Rate |
|---|---|
| ل.د0 – ل.د53,900 | 3.3% |
| ل.د53,900 – ل.د215,600 | 6.3% |
| ل.د215,600 – ل.د465,500 | 9.3% |
| ل.د465,500 – ل.د891,800 | 12.3% |
| ل.د891,800 – ل.د1,130,000 | 15% |
| Over ل.د1,130,000 | 15% |
How brackets work
A progressive bracket system only taxes the portion of income that falls inside each band at that band's rate — not your entire income at the top rate you reach. For example, if the first ل.د53,900 of income is taxed at a lower rate, only income above that threshold is taxed at the next rate up.
Worked example: ل.د465,500 income
- ل.د0–ل.د53,900 at 3.3% → ل.د1,779
- ل.د53,900–ل.د215,600 at 6.3% → ل.د10,187
- ل.د215,600–ل.د465,500 at 9.3% → ل.د23,241
- Total estimated tax: ل.د35,207 (7.6% effective rate)
This is the estimated tax before any deductions or credits are applied — see the deductions guide for what could lower this further. Run your own numbers with the calculator above to see exactly how much of your income falls into each bracket.
Always verify current-year brackets with Libya's tax authority before filing.