🇱🇧 Lebanon Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇱🇧 Lebanon LB / LBN #161

Nomad Score 49.0

Cities 10

Region Arab League, Mediterranean, Middle East, Arab World, Levant, Silk Road, Fertile Crescent, Asia, Asia, Western Asia

Currency LBP

🇱🇧 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

Territorial Exemption

Tax Authority: Ministry of Finance (website)

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a year.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31

Various sources - Lebanon (accessed Mar 23, 2026)
Cross-referenced from multiple sources