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Contents

Official guidance
Double Taxation Relief Manual

DT12050PP · Double Taxation Relief Manual: Libya

  • DT12051 · Admissible and inadmissible taxes
  • DT12052 · Computation of Libyan tax
  • DT12054 · Source state withholding taxes
  • DT12053 · Libya: Underlying Tax
  1. Double Taxation Relief Manual: Libya: contents
  2. Double Taxation Relief Manual: Libya: admissible and inadmissible taxes

DT12051 | Double Taxation Relief Manual: Libya: admissible and inadmissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

Admissible for relief under the agreement

The income tax, Law No (11) of 1372 P.D/ (2004) regarding income tax.

The additional income tax for the Libyan Society of Islamic Call (Law No (44) of 1970).

Inadmissible

Payroll tax.

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