Source-cited draft: company formation & entity choice for Lebanon (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Overview of entity types
The Lebanese Code of Commerce provides for several company forms; the joint-stock company (SAL) and limited-liability company (SARL) are the most common vehicles for business, alongside partnerships and the holding/offshore regimes.Lebanese Code of Commerce
Limited liability company (SARL)
Société à Responsabilité Limitée — members' liability limited to capital contributionsLebanese Code of Commerce
Joint-stock company (SAL)
Société Anonyme Libanaise — shareholding company, minimum 3 shareholdersLebanese Code of Commerce
Holding and Offshore companies
Special SAL regimes governed by Decree-Law No. 45 and No. 46 of 1983 with preferential tax treatmentDecree-Law No. 45 of 1983 (Holding) and No. 46 of 1983 (Offshore)
Sole proprietorship / partnership
Individual trader or general partnership taxed under personal business-income rules (4%–25%)Lebanese Code of Commerce
Minimum share capital — SARL
LL 5,000,000 LBPLebanese Code of Commerce
Minimum share capital — SAL
LL 30,000,000 LBPLebanese Code of Commerce
Minimum shareholders — SAL
3 shareholdersLebanese Code of Commerce
Registration authority
Commercial Registry at the competent first-instance courtLebanese Code of Commerce
Mandatory lawyer retainer
SAL/SARL must retain a Lebanese lawyer (annual retainer) as a registration conditionLaw Regulating the Legal Profession
Typical incorporation timeline
Approximately 2 to 4 weeksIDAL — Doing Business in LebanonView source ↗
Core annual compliance
Audited financial statements, annual income tax return, payroll declarations, quarterly VAT returns (if registered), and NSSF declarationsIncome Tax Law (Decree-Law No. 144 of 1959)
Statutory auditor
SAL must appoint a statutory auditor; SARL above thresholds also require oneLebanese Code of Commerce
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Companies are registered with the Commercial Registry at the relevant court; capital requirements and a Lebanese-lawyer retainer apply to SAL/SARL. Figures should be confirmed against current Commercial Registry fee schedules.
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Other Lebanon computations in the OpenAccountants Tax Library.