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Lebanon Tax Filing Guide 2026

Tax filing in Lebanon is administered by the Ministry of Finance — Direction of Finance (Tax Administration). The key deadline for both individuals and corporations is April 15.

Filing Deadlines

Filing Methods

The Ministry of Finance operates an online tax portal for filing returns and making payments. Paper filing is also accepted but electronic filing is encouraged. Large taxpayers may be required to file online.

Required Documents

Penalties for Late Filing

Late filing incurs a penalty of 0.5% per month (or fraction thereof) of the tax due, up to a maximum of 25%. Late payment interest is charged at the legal rate. Persistent non-compliance may result in enforced collection measures.

Tax Audits

The tax authority conducts desk audits and field audits. Taxpayers are required to maintain books and records for at least 5 years. Transfer pricing documentation may be requested for related-party transactions.

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