LYLibyaUpdated for 2026Taxes

Libya Rental Property Income Tax Calculator 2026

Calculate statutory income tax on rented residential and commercial properties in Libya under Law No. 7 of 2010 (10% rate with standard 20% maintenance deduction) plus 4% Jihad Tax.

Calculated Result

Total Property Rental Tax & Jihad Due

4,046.4LYD

Calculator Inputs

LYD
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Total Property Rental Tax & Jihad Due

4,046.4LYD

Net Retained Rental Revenue

31,953.6 LYD

Effective Tax Rate on Rental

11.24 %

Standard 20% Maintenance Deduction

7,200 LYD

Base Rental Income Tax (10%)

2,880 LYD

Jihad Tax (4%)

1,152 LYD

Stamp Duty on Tax (0.5%)

14.4 LYD

Calculated on net annual rental revenue after statutory maintenance allowances under Libyan Tax Authority schedules.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: قانون ضرائب الدخل الليبي رقم 7 لسنة 2010 (المواد 26-35 - ضريبة ريع العقارات والأملاك المبنية 10%) وقانون ضريبة الجهاد رقم 44 لسنة 1970Last Verified: 2026-09-04

Calculation Methodology

Net Rental Income = Annual Gross Rent * 80% (reflecting 20% maintenance deduction). Taxable Base = max(0, Net Rent - Personal Allowance). Property Tax = Taxable Base * 10%. Jihad Tax = Taxable Base * 4%. Stamp Duty = Property Tax * 0.5%.

Frequently Asked Questions

Rental income is taxed at a flat 10% on net rental earnings after a statutory 20% maintenance and depreciation allowance, plus 4% Jihad Tax.

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