Libya Tax Guide 2011

The PKF Libya Tax Guide 2011 is the latest edition of our useful international tax publication. This version of the PKF Libya  Tax Guide contains personal and business tax information for Libya  with the following information:

Taxes Payable:

  • Federal taxes and levies
  • Company tax
  • Capital gains tax
  • Branch profits tax
  • Sales tax / value added tax
  • Fringe benefits tax
  • Local taxes
  • Other taxes

Determination of Taxable Income:

  • Capital allowances
  • Depreciation
  • Stock / inventory
  • Capital gains and losses
  • Dividends
  • Interest deductions
  • Losses
  • Foreign sources income
  • Incentives


It also includes details about :foreign tax relief, corporate groups, related party transactions, withholding tax, exchange control, personal tax, treaty and non-treaty withholding tax rates