🇱🇾 Libya
Middle East, North Africa, Afghanistan & Pakistan ·
0/12
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-10-03) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 10 |
| Headline CIT rate | 20 |
| Standard VAT rate | NA |
| Headline individual capital gains tax rate | Capital gains are subject to the normal PIT rate. |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | NA |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Population per FTE | 2021 | — |
| Labor force per FTE | 2021 | — |
| Active taxpayers on PIT register as percentage of Population | 2021 | — |
| Active taxpayers on PIT register as percentage of Labor Force | 2021 | — |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2021 | — |
| CIT arrears as percentage of CIT collected | 2021 | — |
| PIT arrears as percentage of PIT collected | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | — |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2021 | — |
| Audit hit rate | 2021 | — |
| On-time filing rate % - CIT | 2021 | — |
| On-time filing rate % - PIT | 2021 | — |
| Administration pre-fills PIT returns or assessments | 2021 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2022 | — |
| Percentage of payments received electronically-By number of payments | 2021 | — |
| Percentage of payments received electronically-By value of payments | 2021 | — |
| Cooperative compliance approach exists for -Large taxpayers | 2021 | 0 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2021 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2021 | 0 |