Decision No. (160) dated April 6, 2026 on abolishing the discounted "Customs Dollar" rate

Summary: Libya's Ministry of Finance issued Resolution No. 160, officially abolishing the discounted "customs dollar" rate (previously fixed around 2.12 to 2.25 LYD). Importers must now calculate customs duties using the unified official exchange rate set (daily) by the Central Bank of Libya (CBL).

Below is the link to the full text of the Decision (Libyan Customs Authority website):

https://customs.gov.ly/legislation/mof-decrees/

Pre-decision calculation (example: imported goods priced at USD 1,000,000):

USD 1,000,000 × USD/LYD 2.12 = LYD 2,120,000.

Customs Duty = 2,120,000 × 5% = LYD 106,000

Calculation after the decision (Example: imported goods priced at USD 1,000,000):

USD 1,000,000 × USD/LYD 6.35* = LYD 6,350,000

Customs Duty = 6,350,000 × 5% = LYD 317,500

(*) Central Bank of Libya’s official exchange rate on the day/date of the customs transaction.

Repeal of the "Jihad Tax Act" by the Libyan Supreme Court Decision dated February 3, 2025

Pursuant to the Libyan Supreme Court decision dated February 3, 2025, the “Jihad Tax” has been repealed.

Summary: The 4% Jihad tax levied on the 20% corporate tax imposed on foreign construction companies operating in Libya, as well as the 3% Jihad tax applied to employees’ salary and wage (personal income) taxes, has been ABOLISHED.

NOTE: The Tax Authority suspended the collection of the Jihad Tax in February 2025. Furthermore, in accordance with a Supreme Court ruling, jihad taxes collected in previous years will not be refunded to taxpayers.

Below is the link to the full text of the news article:

https://lawsociety.ly/ruling/%D8%A7%D9%84%D8%B7%D8%B9%D9%86-%D8%A7%D9%84%D8%AF%D8%B3%D8%AA%D9%88%D8%B1%D9%8A-5-64-%D9%82/

Decision No. 137-2024 on the realignment of routine visa services

Government of National Unity

Decision No. 137-2024

New Regulations for the Entry and Exit of Foreigners from Libya 

SUMMARY

Article (2)

The types of entry visas to Libya for foreign nationals are defined as follows:

• Single entry visa.
• Multiple entry visa.
• Block visa.
• Transit visa.
• Exit visa).
• Residence/work permit visa.  

Article (3)

ONE) Visa Fees:

• Multiple exit re-entry visa – LYD 1,000.
• Transit visa – LYD 100.
• Extension of transit visa – LYD 100.
• Tourist, visit, temporary mission visa – LYD 300. (void effective 30 June 2026).
• Extension of visit/mission visa – LYD 100.
• Visa on arrival – LYD 1,000.
• Work visa – LYD 300.
• Block visa – LYD 100./per person
• Residence/Work Permit fee (first issuance and extension) - LYD 500./per year.
• Non-Employment residence visa – LYD 300./per year
• Final exit visa – LYD 50.

TWO) Residence Permit Issuance/Renewal, Penalties:

• Expedited transaction fee – LYD 50.
• Registration upon entry, within one week – LYD 100.
• Work permit card*– LYD 50.
• Re-issuance of lost work permit card – LYD 150.
• Re-issuance of torn/worn-out work permit card – LYD 100.
• Fine for Overstaying – LYD 500./per month

Date of Issuance : 14.03.2024

         (*) Work Permit Card program has not yet launched. Currently, work permit stickers are being affixed directly to passport pages.

Below is the link to the full text of the Decision (The Law Society of Libya website):

https://lawsociety.ly/legislation/%D9%82%D8%B1%D8%A7%D8%B1-%D8%B1%D9%82%D9%85-137-%D9%84%D8%B3%D9%86%D8%A9-2024-%D9%85-%D8%A8%D8%AA%D8%B9%D8%AF%D9%8A%D9%84-%D8%A8%D8%B9%D8%B6-%D8%A7%D9%84%D8%A3%D8%AD%D9%83%D8%A7%D9%85-%D9%81%D9%8A/