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Pursuant to the Libyan Supreme Court decision dated February 3, 2025, the “Jihad Tax” has been repealed.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

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/