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Lebanon VAT Guide 2026

Lebanon's Value Added Tax (TVA — Taxe sur la Valeur Ajoutée) is administered by the Ministry of Finance. The standard rate is 11%, reduced from previous years as part of fiscal reforms.

VAT Rates

• 11% standard — most goods and services
• 0% — exports of goods and services, international transport
• Exempt — basic foodstuffs, education, healthcare, financial services, and insurance

Registration Threshold

Businesses with annual turnover exceeding LBP 150 million must register for VAT. Voluntary registration is permitted below the threshold.

Filing Frequency

VAT returns are filed monthly for larger taxpayers or every two months for smaller businesses. The deadline is the 15th of the following month (or following month period-end for bi-monthly filers).

Input VAT Recovery

Registered businesses can deduct input VAT on most business purchases. Certain expenses such as entertainment, passenger vehicles (partial restriction), and non-business items are non-deductible.

Penalties

Late filing and payment incur penalties. Interest is charged at the legal rate on overdue amounts. Repeated non-compliance can result in license suspension.