Quick answer
Lebanon taxes income schedule by schedule, mostly on a territorial basis. In 2026 salaries pay 2% to 25%, individual business profits 4% to 25%, companies 17%, dividends 10%, interest 7% and property gains 15%. VAT is 11%. There is no wealth tax, no exit tax and no special regime for newcomers.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Check my tax setup →You are thinking about living, working or running a business in Lebanon. You need the whole tax picture before you look at the details. This page gives you everything in one place: how the system works, the main rates, moving in and out, running a business, and where to go next.
Lebanon tax landscape in 2026: the key figures
| Item | 2026 position |
|---|---|
| Tax residence test | Place of business, family home, or more than 183 days in any 12 months |
| Salary tax | 2% to 25% progressive |
| Individual business profits | 4% to 25% progressive |
| Corporate income tax | 17% |
| Dividends / interest | 10% / 7% withholding |
| Real estate gains (individuals) | 15% |
| VAT | 11% standard rate |
| Wealth tax / exit tax | None / none |
Is this guide for you?
Read on if you…
- are considering Lebanon as a base for remote work or retirement;
- are a Lebanese national returning home after years abroad;
- want to run a company or freelance activity from Lebanon.
Probably not your case if you…
- only visit for short holidays and earn nothing in Lebanon;
- need a filing walkthrough for one specific return, which our detailed guides cover.
How does the Lebanese tax system work?
Residence
You are a Lebanese tax resident if you meet any one of three tests, under Law No. 60 of 2016:
- you have a place of business in Lebanon;
- you have a home permanently available to your spouse and dependent children;
- you spend more than 183 days in Lebanon in any rolling 12-month period.
Days in transit at Beirut airport and days spent only for medical treatment do not count. Our guide to obtaining tax residency in Lebanon explains each test.
Territorial and schedular
Lebanon's income tax is schedular – each type of income has its own schedule, base and rate. It is also largely territorial: it taxes income linked to Lebanon rather than everything you earn worldwide.
Here's the catch. For salaries, the link is wide. A salary is taxable if you are resident, if the work is done in Lebanon or benefits a Lebanese company, or if the payer is Lebanese. So a remote worker living in Beirut is taxed on a foreign-paid salary.
Currency
Lebanese pound brackets keep changing after the currency collapse. Budget laws in 2022 and 2024 raised many thresholds. Always check the brackets for the year you file.
What are the main taxes in Lebanon?
| Tax | Who pays | 2026 rate |
|---|---|---|
| Salary tax | Employees (via employer) | 2% to 25%; pensions at half rates |
| Business profits tax | Sole traders, partnerships | 4% to 25% |
| Corporate income tax | SAL, SARL and similar | 17% |
| Social security (NSSF) | Employers and employees | Employer about 23.5%, employee about 3%, on capped earnings |
| Capital gains | Property sellers, businesses | 15% on real estate and fixed assets; private securities gains generally untaxed |
| Dividends | Shareholders | 10% withholding |
| Interest | Depositors | 7% withholding |
| VAT | Registered businesses | 11% |
| Inheritance and gift tax | Heirs, donees | Progressive, by family link |
| Wealth tax | – | None |
Lebanon also has stamp duty, built property tax, real estate registration fees and municipal taxes. Our guide to specific taxes in Lebanon covers them.
Are there special regimes for newcomers?
No. Lebanon has no digital nomad visa and no reduced-rate regime for expats. Newcomers follow the same rules as everyone else.
Good news: the structure itself can be favourable for some profiles. Private gains on foreign shares and funds are generally untaxed. There is no wealth tax and no exit tax. See tax incentives for expats and digital nomads in Lebanon for what really exists, and capital gains tax in Lebanon for asset-by-asset rates.
Moving in and moving out
Moving in
- Get a residence permit from General Security; local employees also need a work permit.
- Register with the Ministry of Finance if you are self-employed or own a business.
- Close your previous residency properly, or you risk being taxed twice.
- Keep a presence log, because the 183-day test rolls across calendar years.
Lebanon has 29 double tax treaties, including France, Italy, Cyprus, Malta, Turkey and the UAE. There is no treaty with the US, the UK, Germany or Canada, and no general foreign tax credit rule.
Moving out
Lebanon has no exit tax. To stop being resident, you must break all three tests: no place of business, no family home available, and fewer than 184 days in any 12 months. Lebanese property and Lebanese-source income stay taxable after you leave. Read the guide on ceasing your tax residency in Lebanon.
Running a business in Lebanon
Your choice of structure drives your tax bill.
- Sole trader or general partnership: 4% to 25% on profits.
- SAL or SARL: 17% corporate tax, then 10% on dividends.
- Holding company: exempt from profit tax, pays a capped tax on capital and reserves.
- Offshore company: annual lump-sum tax, activities outside Lebanon only.
Payments to non-residents for services bear 8.5% withholding, and for goods 3.4%, since the 2024 Budget Law. Compare structures in legal forms of business in Lebanon and check deductible costs in business expenses in Lebanon.
Filing calendar
| Who | Deadline |
|---|---|
| Self-employed on actual profits | Before 1 April of the following year |
| Lump-sum taxpayers | Before 1 February |
| Employers – payroll tax | Quarterly, within 15 days of quarter-end; annual return by 28 February |
| Companies | Within the deadlines set for corporate returns |
Example – Nadia, Lebanese-French consultant returning to Beirut
Nadia earns EUR 80,000 a year from French clients and holds EUR 150,000 in ETFs. She moves her family to Beirut and becomes Lebanese resident. Under the Lebanon–France treaty, her family home makes Lebanon her residence. Her consulting profit is taxed at 4% to 25%, her ETF gains stay untaxed, and France stops taxing her non-French income.
Nadia's setup has three moving parts. Yours probably does too.
Get your residency, income and investments checked together before you move to Lebanon.
Check my tax setup →Common mistakes (and what they cost)
- Assuming Lebanon is a no-tax country → foreign salaries become taxable at up to 25% once you are resident.
- Counting days by calendar year → the rolling 12-month test makes you resident earlier than planned.
- Ignoring old LBP brackets → wrong withholding and reassessment with penalties.
- Using an offshore company for local clients → full 17% corporate tax plus penalties.
- Moving from a non-treaty country without cutting ties → both countries tax the same income.
Lebanon tax guides
- How to obtain tax residency in Lebanon – the three residence tests and the steps to settle in.
- How to cease your tax residency in Lebanon – how to break each test and leave cleanly.
- Cryptocurrency taxes in Lebanon – how crypto holders and traders are treated.
- Personal tax deductions and benefits in Lebanon – family allowances and reliefs that cut your salary tax.
- Legal forms of business in Lebanon – SAL, SARL, holding and offshore companies compared.
- Specific taxes in Lebanon – VAT, stamp duty, property and other taxes.
- Capital gains tax in Lebanon – rates by asset type and how to pay less legally.
- Tax incentives for expats and digital nomads in Lebanon – what newcomers can and cannot expect.
- Tax fraud regulations of Lebanon – penalties, look-back periods and corrections.
- Business expenses in Lebanon – which costs you can deduct, and how to document them.
- Corporate income taxes in Lebanon – the 17% rate, dividends and special company regimes.
Frequently asked questions
Is Lebanon a tax haven?
No. Lebanon taxes salaries at 2% to 25%, business profits at 4% to 25%, companies at 17% and charges 11% VAT. It does offer some favourable features: private gains on foreign securities are generally untaxed, there is no wealth tax and no exit tax. Its offshore and holding company regimes also have low fixed taxes, with strict conditions.
Does Lebanon tax worldwide income?
Not as a general rule. Lebanon's system is largely territorial and schedular. However, salaries are taxed if the beneficiary is resident, so a foreign-paid salary becomes taxable once you live there. Business profits are taxed when they arise from activity in Lebanon. Private gains on foreign investments generally fall outside the tax.
What is the corporate tax rate in Lebanon in 2026?
The standard corporate income tax rate is 17% for joint-stock companies (SAL), limited liability companies (SARL) and similar entities. Dividends then bear 10% withholding. Holding and offshore companies follow special regimes with fixed or capped taxes. Sole traders and general partnerships are taxed instead at progressive rates from 4% to 25%.
What is the VAT rate in Lebanon?
The standard VAT rate in Lebanon is 11%. Some goods and services are exempt, such as certain basic foods, medical services and education. Businesses register for VAT once their turnover passes a threshold set in Lebanese pounds, which has been revised after the currency collapse. Check the current threshold with the Ministry of Finance before you start trading.
How does Lebanon compare with the UAE and Saudi Arabia?
The UAE and Saudi Arabia have no personal income tax, so salaried remote workers usually pay less there. Lebanon taxes salaries and freelance profits but leaves private foreign investment gains largely untaxed. Compare the UAE tax landscape and the Saudi Arabia tax landscape before choosing.
Related guides
- Corporate income taxes in Lebanon
- Capital gains tax in Lebanon
- How to obtain tax residency in Lebanon
- United Arab Emirates tax landscape overview
- Saudi Arabia tax landscape overview
- Morocco tax landscape overview
- All country tax guides
Sources
- Lebanese Ministry of Finance
- Lebanese Parliament – legislation
- National Social Security Fund (CNSS) – Lebanon
- General Directorate of General Security – Lebanon
- OECD – Global Forum on Transparency and Exchange of Information for Tax Purposes
- PwC Worldwide Tax Summaries – Lebanon (secondary cross-check)
This guide is general information, not personalised tax advice. See how we research and review.
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