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

Pursuant to the decision of the Libyan Supreme Court dated February 3, 2025, the “Jihad Tax” has been repealed.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

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Libya Yüksek Mahkemesi'nin 03.02.2025 tarihli kararı gereğince "Cihad vergisi" iptal edilmiştir.

Özet: Libya'da faaliyet gösteren yabancı inşaat firmalarına uygulanan yüzde 20'lik kurum vergisi üzerinden yüzde 4 cihad vergisi + çalışanlarının aylık maaş/ücret vergisine uygulanan yüzde 3 cihad vergisi İPTAL EDİLMİŞTİR. 

NOT: Şubat 2025'ten beri Vergi Dairesi cihad vergisi tahsilatını durdurmuş olup Yüksek Mahkeme kararı uyarınca geçmiş yıllarda tahsil edilen cihad vergisinin mükelleflere iadesi yapılmayacak.

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

 Ulusal Birlik Hükümeti Bakanlar Meclisi / Government of National Unity

Karar No. 137-2024 / Decision No. 137-2024

New Regulations for the Entry and Exit of Foreigners from Libya 

Yabancıların Libya’ya Girişi ve Çıkışları için Yeni Düzenlemeler

 KARAR ÖZETI / SUMMARY

Madde/Article (2)

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

Yabancilar icin Libya’ya giris vizelerinin turleri asagidaki sekilde tanimlanir:

• Tek girislik vize (single entry visa).
• Coklu girislik vize (multiple entry visa).
• Grup giris vizesi (block visa).
• Transit/gecis vizesi (transit visa).
• Cikis vizesi (exit visa).
• Oturum vizesi/izni (residence/work permit visa).  

Madde/Article (3)

Vize resmi harclari asagidaki sekilde revize edilmistir: 

BIR) VIZE CIKARMA/UZATIM HARCLARI

• Coklu giris vizesi – LYD 1,000. (multiple exit re-entry visa).
• Transit vizesi – LYD 100. (transit visa).
• Transit vizesi uzatimi – LYD 100. (extension of transit visa).
• Turizm, ziyaret, egitim, muhimme vizesi – LYD 300. (tourist, visit, mission visa).
• Muhimme vizesi uzatimi – LYD 100. (extension of visit/mission visa).
• Havalimaninda/sinir noktasinda giris vizesi – LYD 1,000. (visa on arrival).
• Firmalari ilgilendirmeyen (ailevi) durumlar. (irrelevant to companies).
• Calisma amacli giris vizesi – LYD 300. (work visa).
• Grup giris vizesi (block visa) – kisi basi LYD 100. (block visa).
• Calisma amacli oturum izni – her yil icin LYD 500 (yenileme/uzatimi icin de her yil LYD 500). (residence/work permit fee).
• Calisma amacli olmayan oturum izni - LYD 300/Yil (yenileme/uzatimi icin de LYD 300/Yil). (non-employment residence visa).
• Cikis vizesi – LYD 50. (final exit).

IKI) Oturum cikarma/yenileme, ve, oturum ihlali icin uygulanacak harclar:

• Hizlandirilmis islem harci – LYD 50. (expedited transaction fee).
• Bir hafta icinde giris tescili – LYD 100. (registration within one week).
• Oturum karti* resmi harci – LYD 50. (work permit card*).
• Kayip oturum karti* yerine yeni kart duzenlenmesi harci – LYD 150. (re-issuance of lost work permit card).
• Zarar gormus oturum karti* yenisini cikarma harci – LYD 100. (re-issuance of torn/worn-out work permit card).
• Vize suresinin asilmasi cezasi – LYD 500./Ay (fine for overstaying).

Karar Tarihi : 14.03.2024

(*) oturum karti uygulamasi henuz baslamadi. Mevcut durumda pasaport sayfalari uzerine sticker yapistiriliyor.

         (*) 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/

HoR Law No. 1-2025 on the repeal of statute of limitations for state-owned tax liabilities

House of Representatives (HoR)

Law No. (1) of 2025

Law issuance date: 23 January 2025

Article (1)

Article 25 of the Income Tax Law No. (7) of 2010 has been amended as follows:

The State’s right to claim the receivables to which it is entitled under the provisions of this Act does not lapse upon the expiration of the statute of limitations, and the provision of this article applies to all cases of the statute of limitations that have not yet expired.

Conclusion: The seven-year statute of limitations specified in Article 25 of the Income Tax Law No. 7/2010 has been repealed, and paragraph (1) above applies to all cases where the statute of limitations has not yet expired.

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

https://lawsociety.ly/legislation/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%B1%D9%82%D9%85-1-%D9%84%D8%B3%D9%86%D8%A9-2025-%D9%85-%D8%A8%D8%B4%D8%A3%D9%86-%D8%AA%D8%B9%D8%AF%D9%8A%D9%84-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%B1%D9%82%D9%85-7/

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Libya Temsilciler Meclisi (House of Representatives) 

1-2025 no.lu Kanun

(Kanun Tarihi: 23.01.2025)

Madde (1)

2010 tarihli 7 sayılı Gelir Vergisi Kanunu’nun 25.nci maddesi aşağıdaki şekilde değiştirilmiştir: 

Devletin bu Kanun'un hükümleri uyarınca kendisine ait olan alacakları talep etme hakkı, sürenin dolmasıyla ortadan kalkmaz ve bu maddenin hükmü, süresi dolmamış tüm zamanaşımı durumlarına uygulanır.

Sonuç: 7/2010 no'lu Gelir Vergisi Kanunu’nun 25. Maddesinde belirtilen yedi yıllık zamanaşımı süresi kaldırılmıştır ve süresi dolmamış tüm zamanaşımı durumlarına yukarıdaki Madde (1) uygulanır.