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Lebanon Investment Income Guide 2026

Lebanon taxes investment income lightly: dividends are 0% for resident individuals, interest on LBP deposits is 0%, USD deposits are taxed at 5%, and royalties at 10%.

Dividend Taxation

• Resident individuals: 0% — dividends received from Lebanese companies are exempt from tax
• Non-resident individuals: 10% withholding tax (subject to DTT reductions)
• Corporate shareholders: Dividends may be exempt under the participation exemption if certain conditions are met

Interest Taxation

• LBP deposits: 0% for resident individuals
• USD deposits: 5% withholding tax for resident individuals
• Non-residents: 10% withholding tax (reduced under DTTs)
• Corporate interest income: Taxed at CIT rate of 17%

Royalty Taxation

Royalties are subject to 10% withholding tax for both residents and non-residents. Reduced rates may apply under applicable double tax treaties.

Banking Secrecy

Historically strong banking secrecy has been weakened since the 2019 crisis. Automatic exchange of information under the Common Reporting Standard (CRS) applies, and the tax authority can access bank information for compliance purposes.