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.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Common 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. | |
| 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 capital, formation and compliance | 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. | |
| Minimum share capital — SARL |
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.
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 library.
| LL 5,000,000Lebanese Code of Commerce |
| Minimum share capital — SAL | LL 30,000,000Lebanese 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 Lebanon |
| 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 facts database. General reference only — confirm with a qualified professional before acting.
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