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Lebanon Tax Residency Guide 2026

Lebanon determines tax residency primarily by the 183-day rule. Residents are taxed on worldwide income; non-residents are taxed only on Lebanon-source income. Over 40 double tax treaties mitigate double taxation.

Individual Residency Criteria

An individual is considered a tax resident if they are physically present in Lebanon for 183 days or more in a calendar year. Additionally, having a habitual abode or center of vital interests in Lebanon can establish residency even with fewer days.

Non-Resident Rule

A non-resident who spends even 1 day in Lebanon with a business interest may be subject to tax on Lebanon-source income. This is a broad rule that can capture short-term business visitors.

Corporate Residency

A company is resident in Lebanon if it is incorporated under Lebanese law or if its place of effective management is in Lebanon. Resident companies are taxed on worldwide income.

Double Tax Treaties (DTTs)

Lebanon has over 40 DTTs in force, including with:

Expatriate Considerations

Foreign workers in Lebanon are generally taxed as residents after 183 days. Some bilateral agreements may exempt certain categories of income or provide relief. The DTT network provides mechanisms to resolve dual-residency situations.

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