Quick answer
Beyond income tax, Lebanon's main taxes in 2026 are 11% VAT, 0.4% stamp duty on contracts, a 15% tax on real estate capital gains, registration fees when you buy property, built property tax on rental value, and inheritance tax. Interest bears 7%. There is no wealth tax and no exit tax.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Find my savings →You know roughly how Lebanon taxes your salary or profit. Then come the other taxes: on contracts, property, inheritance and everyday spending. After reading, you will know which ones apply to you, how much they cost and where you can legally pay less.
Lebanon specific taxes in 2026: the key figures
| Tax | Rate or rule (2026) |
|---|---|
| VAT | 11% standard rate (Law No. 379/2001, rate since 2018) |
| Stamp duty on contracts and documents | 0.4% of the value |
| Real estate capital gains | 15% |
| Property registration fee on purchase | About 5% of the value, plus ancillary fees |
| Built property tax | Progressive on rental value |
| Tax on bank interest | 7% |
| Inheritance and gift tax | Progressive, rates depend on relationship |
| Wealth tax / exit tax | None |
Is this guide for you?
Read on if you…
- live in Lebanon, or plan to, and will rent, buy or sell property;
- run a business and need to know about VAT and stamp duty;
- hold Lebanese bank deposits or expect to inherit Lebanese assets.
Probably not your case if you…
- only want to know your salary tax rate;
- have no assets, contracts or business in Lebanon.
Which taxes besides income tax do you pay in Lebanon?
Lebanon raises much of its revenue through indirect taxes and fees. Many are invisible because they are built into prices or charged when you sign a document. Here's what matters for an individual or a small business.
VAT: 11% on most goods and services
VAT is a tax added to the price of most goods and services. The standard rate is 11%. Basic food, medical services, education, financial services and residential rent are exempt.
Businesses must register once turnover passes a threshold, then charge VAT and file returns. Services you sell to clients abroad can often be zero-rated, which matters for freelancers. The structure question is covered in legal forms of business in Lebanon.
Stamp duty: 0.4% on contracts
Contracts, invoices above set amounts, receipts and many official documents bear stamp duty – a tax on the document itself, paid when it is signed. The proportional rate is 0.4% of the value. Some documents pay a fixed fee instead.
Here's the catch: leases, loan agreements and employment contracts are all caught. On a large contract, 0.4% adds up fast. Who pays is a negotiation point.
How is property taxed in Lebanon?
Property carries the most specific taxes. Rates by stage:
| Stage | Tax | Rate (2026) |
|---|---|---|
| Buying | Registration fee at the Land Registry | About 5% plus fees |
| Owning and renting out | Built property tax on rental value | Progressive |
| Living in it | Municipal fees based on rental value | Varies by municipality |
| Selling | Capital gains tax | 15% |
| Inheriting | Inheritance tax | Progressive |
Foreigners can buy Lebanese property, but above set area limits they need a licence. Details on gains and holding periods are in capital gains tax in Lebanon.
How are savings and investments taxed?
Investments bear flat taxes, withheld at source, with no personal deductions:
| Asset | Tax in 2026 |
|---|---|
| Bank interest and deposits | 7% |
| Dividends from Lebanese companies | 10% |
| Shares and funds held privately | Gains generally not taxed for individuals |
| Crypto held privately | Generally not taxed |
| Lebanese real estate | 15% on the gain |
Crypto has its own rules; see cryptocurrency taxes in Lebanon.
Do non-residents pay these taxes?
Yes, when the tax is tied to Lebanon rather than to you. VAT, stamp duty, property taxes and inheritance tax on Lebanese assets apply whatever your residence. Non-residents providing services to Lebanese payers also suffer 8.5% withholding (3.4% on goods) since the 2024 Budget Law.
Good news for movers: Lebanon has no exit tax. Leaving does not trigger tax on your assets. See ceasing your tax residency in Lebanon. For the full system, read the Lebanon tax landscape overview.
How does this compare with the Gulf?
The UAE charges 5% VAT and Saudi Arabia 15%. Neither has personal income tax. See specific taxes in the United Arab Emirates and specific taxes in Saudi Arabia.
How can you pay less, legally?
- Zero-rate your exports. If you invoice foreign clients for services used abroad, check whether zero-rating applies.
- Negotiate who pays stamp duty in leases and service contracts.
- Plan property sales. The 15% gains tax applies to the gain, so keep proof of purchase price and improvement costs.
- Keep Lebanese deposits in mind. The 7% interest tax is final, so compare after-tax yields with accounts abroad.
Example – Omar, consultant buying a flat in Beirut
Omar buys a USD 250,000 flat in 2026. He pays about 5% in registration fees, roughly USD 12,500, plus stamp duty on the related contracts. He bills USD 70,000 a year to Lebanese clients and charges 11% VAT, about USD 7,700, which he passes on to the state. If he sells the flat later for USD 300,000, the USD 50,000 gain is taxed at 15%, before any allowed reductions.
Omar met four different taxes in one year. You probably will too.
Find your savings: we map every Lebanese tax that applies to your income and assets.
Find my savings →Common mistakes (and what they cost)
- Not registering for VAT on time → back VAT on past sales, which you can no longer charge to clients, plus penalties.
- Ignoring stamp duty on leases → the contract may be unenforceable until duty and fines are paid.
- Losing purchase documents for property → you cannot prove your cost, so the gain taxed at 15% is overstated.
- Assuming non-residents escape property taxes → Lebanese property is taxed whoever owns it.
- Forgetting the 8.5% withholding as a non-resident → your Lebanese client pays you less than invoiced.
Frequently asked questions
What is the VAT rate in Lebanon in 2026
The standard VAT rate is 11%. Basic food, medical services, education, financial services and residential rent are exempt, and some exports are zero-rated. Businesses must register once turnover passes the legal threshold, then charge VAT and file periodic returns with the Ministry of Finance. Confirm the current threshold before you start trading.
Does Lebanon have a wealth tax
No. Lebanon has no annual wealth tax on individuals in 2026. You pay taxes on specific assets instead: built property tax on Lebanese real estate, 7% on bank interest, a flat tax on Lebanese dividends and 15% on real estate capital gains. Inheritance tax applies when Lebanese assets pass on death.
How much does it cost to buy property in Lebanon
Expect a registration fee of about 5% of the property value at the Land Registry, plus stamp duty on related contracts and smaller ancillary fees. Foreigners buying above set area limits also need a licence. Fees have been revised several times since the currency crisis, so get a current quote from a lawyer or notary before signing.
Is there inheritance tax in Lebanon
Yes. Lebanon taxes inheritances and gifts at progressive rates that depend on the relationship between the deceased and the heir and on the value received. Close family pays the lowest rates. The tax always applies to assets located in Lebanon. Check the current brackets with the Ministry of Finance.
Do non-residents pay tax on Lebanese property
Yes. Property taxes follow the property, not the owner. A non-resident pays registration fees on purchase, built property tax on rental income, municipal fees and 15% capital gains tax on sale. There is no exit tax when you leave Lebanon, but selling the property later still triggers the gains tax.
Related guides
- Lebanon tax landscape overview
- Capital gains tax in Lebanon
- Cryptocurrency taxes in Lebanon
- Legal forms of business in Lebanon
- How to cease your tax residency in Lebanon
- Tax fraud regulations of Lebanon
- Specific taxes in the United Arab Emirates
- All country tax guides
Sources
- Lebanese Ministry of Finance
- Lebanese Parliament – laws and budget laws
- OECD – Tax policy and administration
- PwC Worldwide Tax Summaries – Lebanon, Individual: Other taxes
- PwC Worldwide Tax Summaries – Lebanon, Corporate: Other taxes
This guide is general information, not personalised tax advice. See how we research and review.
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