Lebanon Tax & Investment Guides
16 guides covering Lebanese taxation, personal income tax (IIT) 2-25%, corporate tax (CIT) 17%, VAT 11%, capital gains on shares and property, NSSF social contributions, and cross-border rules.
Personal Tax & Residency
Progressive IIT 2-25%, 183-day residency rule, DTTs with 40+ countries, annual filing by April 15
Lebanon Cross-Border Tax Guide 2026 — WHT 10%, 40+ DTTs
Lebanon cross-border taxation: WHT 10% on dividends/interest/royalties for non-residents, over 40 DTTs, transfer pricing rules, and inbound investment.
Lebanon Personal Tax Guide 2026 — IIT 2–25%
Lebanon personal income tax (IIT) explained: progressive rates 2-25%, seven brackets, LBP and USD-based calculation, filing requirements.
Lebanon Tax Filing Guide 2026 — April 15 Deadline
Lebanon tax filing procedures: individual and corporate returns by April 15, Ministry of Finance portal, VAT monthly/bi-monthly, penalties for late filing.
Lebanon Tax Residency Guide 2026 — 183-Day Rule
Lebanon tax residency rules: 183-day test, DTTs with 40+ countries, residency criteria for individuals and companies, expatriate considerations.
Wealth & Property Tax
No wealth tax, no inheritance/gift tax, property transfer tax 6%, annual property tax 0-1%
Lebanon Inheritance & Gift Tax Guide 2026 — 0%
Lebanon has no inheritance tax, no gift tax, and no estate duty. Assets can be transferred to heirs and donees free of tax.
Lebanon Property Tax Guide 2026 — Transfer 6%, Annual 0–1%
Lebanon property taxation: transfer tax 6% on declared value, annual property tax 0-1% (minimal), registration fees, and notary costs.
Lebanon Wealth Tax Guide 2026 — No Wealth Tax
Lebanon has no wealth tax, no net worth tax, and no solidarity tax on high net worth individuals. Total exemption on accumulated wealth.
Investment & Savings
Capital gains 0% on shares, 10% on property <2yr, dividends 0% for residents, crypto as business income
Lebanon Capital Gains Tax Guide 2026 — 0% Shares, 10% Property
Lebanon capital gains tax: 0% on listed shares and securities, 10% on property sold within 2 years, 0% after 3 years. Crypto taxed as income.
Lebanon Crypto Tax Guide 2026 — 17% CIT or IIT Rates
Lebanon cryptocurrency taxation: crypto treated as income or capital gain, taxed at 17% CIT (business) or IIT 2-25% (individual), no specific crypto legislation.
Lebanon Investment Income Guide 2026 — Dividends 0%, Interest 0–10%
Lebanon investment income taxation: dividends 0% for resident individuals, interest 0% on LBP deposits and 5% on USD deposits, royalties 10%.
Business & Corporate Tax
CIT 17% flat (one of lowest in ME), bank surcharge 5%, NSSF employer 21.5%, no employee contributions
Lebanon Corporate Tax Guide 2026 — 17% CIT
Lebanon corporate income tax (CIT) at 17% flat rate — one of the lowest in the Middle East. Bank surcharge 5%, filing by April 15.
Lebanon Social Contributions Guide 2026 — NSSF 21.5%
Lebanon NSSF employer contributions: total ~21.5% covering end-of-service indemnity, family allowance, medical, sickness, and maternity. No employee contributions.
VAT & Indirect Tax
VAT 11% standard, 0% exports, exempt basic goods/education/health
Rental Income
Rental income at deemed 4-8% or IIT rates, USD-based lease agreements
Employment & Pensions
NSSF end-of-service indemnity 8.5%, no EE social security, private pension options
Fiscal Crisis & Dollarization
Post-2019 crisis, USD de facto currency, informal economy ~60%, tax reform outlook
Lebanon Calculators (4)
Free calculators for Lebanese salary, VAT, corporate tax, and property transfer tax.
Lebanon Salary
Net salary after IIT 2-25% and payroll tax.
Lebanon VAT
VAT 11%/0% net/gross calculator.
Lebanon Corporate Tax
CIT 17% on corporate profits.
Lebanon Property Transfer
Transfer tax 6% and registration fees.