Top income tax
25.0%
Territorial system
Corporate tax
17.0%
VAT
11.0%
standard rate
Tax residency
183 days
35 tax treaties
Lebanon tax profile
Data year: 2025
- Tax system
- Territorial
- Top PIT rate
- 25.0%
- Corporate tax rate
- 17.0%
- VAT
- 11.0%
- Capital gains tax
- 10.0%
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- --
- Interest withholding
- --
- Royalty withholding
- --
- Treaty count
- 35
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days in a year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 β 12-31
Sources
- Various sources - Lebanon (accessed Mar 23, 2026) Cross-referenced from multiple sources