- Capital gains tax rate 10 15
- Income tax brackets updated
LB
Lebanon
Western Asia
LBP
LB Β· LBN Β· #161 Β· 10 cities
Nomad score
48/100
Compare
Top income tax
25.0%
Territorial system
Corporate tax
17.0%
VAT
11.0%
standard rate
Tax residency
183 days
32 tax treaties
Lebanon tax profile
Data year: 2026
- Tax system
- Territorial Lebanon taxes income by category (employment, business profits, movable capital) rather than a single global income tax. Under territoriality, tax generally applies to income derived from activity in Lebanon or Lebanese-source receipts; foreign-source income is often outside scope unless specific reporting rules apply (for example foreign movable capital under Article 82).
- Top PIT rate
- 25.0%
- Corporate tax rate
- 17.0%
- VAT
- 11.0%
- Capital gains tax
- 15.0% Corporate gains on disposal of fixed assets are taxed at 15%. Individual gains on disposal of real estate are generally taxed at 15% (Law 64/2017; exemptions for up to two principal residences held more than 12 years). Gains on shares vary by company type and whether the disposal is a commercial transaction (for example 10% movable-capital tax on many LLC share disposals). Interest on Lebanese bank deposits and similar instruments is subject to 7% withholding; other movable-capital interest may be subject to 10% WHT.
- Social security (employee)
- 3.0%
- Social security (employer)
- 8.0%
- Social security cap (annual)
- LBP 1,440,000,000
- Dividend withholding
- 10.0%
- Interest withholding
- 7.0%
- Royalty withholding
- 8.5%
- Inheritance tax
- 45.0%
- Treaty count
- 32
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| LBP 0 | LBP 360,000,000 | 2.0% |
| LBP 360,000,000 | LBP 900,000,000 | 4.0% |
| LBP 900,000,000 | LBP 1,800,000,000 | 7.0% |
| LBP 1,800,000,000 | LBP 3,600,000,000 | 11.0% |
| LBP 3,600,000,000 | LBP 7,200,000,000 | 15.0% |
| LBP 7,200,000,000 | LBP 13,500,000,000 | 20.0% |
| LBP 13,500,000,000 | and above | 25.0% |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Under Law 44 as amended by Law 60/2016, an individual is tax resident if they have a place of business in Lebanon, keep a home permanently available to a spouse or dependent children, or are present in Lebanon more than 183 days in any 12-month period (excluding airport transit and certain medical stays).
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 β 12-31
- Filing deadline
- 28 February (payroll annual); 1 April (business on real profits)
Sources
- PwC Worldwide Tax Summaries β Lebanon (accessed Oct 9, 2026) PIT, CIT, VAT, WHT, NSSF ceilings, residency Law 60/2016, inheritance tax, territoriality, filing deadlines
- Invest in Lebanon (IDAL) β double taxation agreements (accessed Oct 9, 2026) 32 treaty partner countries (34 conventions including amending protocols)
- Aldic β Summary of Budget Law 2024 tax amendments (accessed Oct 9, 2026) Article 58 salary tax brackets effective 1 January 2024, cross-check of progressive rates