Libya Salary Income Tax, Jihad Tax & INAS Calculator
Calculate dual-tier Personal Income Tax (5% and 10%), Jihad Tax (3%), INAS Social Security (3.75%), and family exemptions under Law No. 7 of 2010 in Libyan Dinars.
💼 بيانات المرتب والحالة الاجتماعية (Salary Parameters)
📊 كشف المرتب والاستقطاعات (Net Pay & Deductions)
| الاستقطاع أو البند القانوني | النسبة / الأساس | المبلغ (LYD د.ل) |
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الأسئلة الشائعة والقواعد القانونية (Frequently Asked Questions)
How is Personal Income Tax (PIT) calculated in Libya under Law No. 7 of 2010?
Under Income Tax Law No. 7 of 2010, taxable employment income after statutory social security and family exemptions is taxed in two progressive tiers: 5.0% on the first 12,000 LYD annually (1,000 LYD monthly), and 10.0% on taxable amounts exceeding 12,000 LYD annually.
What is the Jihad Tax (ضريبة الجهاد) and how is it applied to wages in Libya?
Jihad Tax was established under Law No. 44 of 1970. For salaried employees, it applies at a progressive rate of up to 3.0% on gross salary less social security contributions for monthly wages exceeding 100 LYD.
What are the INAS Social Security rates for employees and employers in Libya?
Under Social Security Law No. 13 of 1980, the employee contribution to INAS (صندوق الضمان الاجتماعي) is 3.75% of gross insurable earnings, while the employer contributes 10.50%.
What family and personal tax exemptions apply to salaried workers in Libya?
Statutory monthly personal exemptions under Law No. 7/2010 are: 150 LYD per month (1,800 LYD/year) for single individuals, 200 LYD per month (2,400 LYD/year) for married individuals without dependent children, plus 25 LYD per month (300 LYD/year) for each dependent child.
What is the Social Solidarity Fund (صندوق التضامن) deduction on Libyan payslips?
A statutory 1.0% deduction of the basic wage is withheld towards the Social Solidarity Fund, along with a 0.5% proportional payroll stamp duty.
Engr. Muhammad Shahzad
Verified North Africa Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Libyan statutory labor jurisprudence under Labor Relations Law No. 12 of 2010, Social Security Fund (INAS / صندوق الضمان الاجتماعي) pension mechanics under Law No. 13 of 1980, Income Tax Law No. 7 of 2010 (CIT, PIT, and Jihad tax), Central Bank of Libya (CBL) FX regulations, and Tripoli Real Estate Registry fee structures.