The income tax treaty between Italy and Libya entered into force on 10 December 2025. The treaty, signed 10 June 2009, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Italian personal income tax, corporate income tax, and regional tax on productive activities. It covers Libyan:
- Tax on business profits of companies;
- Property tax;
- Tax on agricultural income;
- Income tax on commercial and industrial activities;
- Tax on professional services;
- Payroll tax;
- Tax…