OpenAccountants/Lebanon/Lebanon Corporate Income Tax

Lebanon Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Lebanon (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Lebanon, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Standard corporate income tax rate

17%Income Tax Law (Decree-Law No. 144 of 1959), Chapter 1View source ↗

Tax on capital gains from disposal of fixed assets

15%Income Tax Law (Decree-Law No. 144 of 1959)View source ↗

Tax base / territoriality

Profit is taxable in Lebanon if generated through effort or activity exerted in LebanonIncome Tax Law (Decree-Law No. 144 of 1959)View source ↗

Real-profit method

Mandatory for corporations, LLCs, foreign-company branches, and entities with 4+ employees or importing goodsIncome Tax Law (Decree-Law No. 144 of 1959)View source ↗

Deemed-profit method

Applies to insurance, savings institutions, transport companies, oil refineries, and public-works contractors; profit deemed then taxed at 17%Income Tax Law (Decree-Law No. 144 of 1959)View source ↗

Withholding tax on dividends

10%Tax on Movable Capital (Decree-Law No. 146 of 1959)View source ↗

Withholding tax on bank/treasury interest

7%Tax on Movable Capital (Decree-Law No. 146 of 1959)View source ↗

Withholding on other movable-capital income

10%Tax on Movable Capital (Decree-Law No. 146 of 1959)View source ↗

Non-resident WHT on services

8.5%2022 Budget LawView source ↗

Non-resident WHT on goods / other

3.4%2022 Budget LawView source ↗

Withholding tax on royalties (non-treaty)

8.5%Income Tax Law (Decree-Law No. 144 of 1959)View source ↗

Filing deadline — artificial persons (entities)

31 March of the year following the income yearIncome Tax Law (Decree-Law No. 144 of 1959)View source ↗

Filing deadline — capital companies (SAL/SARL)

31 May of the year following the income yearIncome Tax Law (Decree-Law No. 144 of 1959)View source ↗

Payment deadline

Same as filing deadline (31 March or 31 May)Income Tax Law (Decree-Law No. 144 of 1959)View source ↗

Assessment basis

Tax in a given year is based on the previous financial year's profitsIncome Tax Law (Decree-Law No. 144 of 1959)View source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Corporate tax rates and base

Standard corporate income tax rate — 17% percent (Income Tax Law (Decree-Law No. 144 of 1959), Chapter 1)
Tax on capital gains from disposal of fixed assets — 15% percent (Income Tax Law (Decree-Law No. 144 of 1959))
Tax base / territoriality — Profit is taxable in Lebanon if generated through effort or activity exerted in Lebanon (Income Tax Law (Decree-Law No. 144 of 1959))
Real-profit method — Mandatory for corporations, LLCs, foreign-company branches, and entities with 4+ employees or importing goods (Income Tax Law (Decree-Law No. 144 of 1959))
Deemed-profit method — Applies to insurance, savings institutions, transport companies, oil refineries, and public-works contractors; profit deemed then taxed at 17% (Income Tax Law (Decree-Law No. 144 of 1959))

Lebanese resident corporate entities are taxed at a flat 17% on net profits realised in Lebanon, computed under either the real-profit or deemed-profit method depending on entity type and activity.

Withholding taxes on outbound payments

Distributions and certain cross-border payments are subject to withholding under the Tax on Movable Capital and the non-resident withholding regime.

Withholding tax on dividends — 10% percent (Tax on Movable Capital (Decree-Law No. 146 of 1959))
Withholding tax on bank/treasury interest — 7% percent (Non-refundable and not carried forward) (Tax on Movable Capital (Decree-Law No. 146 of 1959))
Withholding on other movable-capital income — 10% percent (directors'/shareholders' fees, profit distributions, corporate loan interest) (Tax on Movable Capital (Decree-Law No. 146 of 1959))
Non-resident WHT on services — 8.5% percent (2022 Budget Law)
Non-resident WHT on goods / other — 3.4% percent (2022 Budget Law)
Withholding tax on royalties (non-treaty) — 8.5% percent (Treaty rates apply where lower; lower non-treaty rate may still be used) (Income Tax Law (Decree-Law No. 144 of 1959))

Filing and payment

Corporate tax is assessed on the prior financial year's profits, with filing/payment deadlines that differ by entity type.

Filing deadline — artificial persons (entities) — 31 March of the year following the income year (Income Tax Law (Decree-Law No. 144 of 1959))
Filing deadline — capital companies (SAL/SARL) — 31 May of the year following the income year (Income Tax Law (Decree-Law No. 144 of 1959))
Payment deadline — Same as filing deadline (31 March or 31 May) (Income Tax Law (Decree-Law No. 144 of 1959))
Assessment basis — Tax in a given year is based on the previous financial year's profits (Income Tax Law (Decree-Law No. 144 of 1959))

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Corporate tax rates and base

Standard corporate income tax rate — 17% percent (Income Tax Law (Decree-Law No. 144 of 1959), Chapter 1)

Tax on capital gains from disposal of fixed assets — 15% percent (Income Tax Law (Decree-Law No. 144 of 1959))

Tax base / territoriality — Profit is taxable in Lebanon if generated through effort or activity exerted in Lebanon (Income Tax Law (Decree-Law No. 144 of 1959))

Real-profit method — Mandatory for corporations, LLCs, foreign-company branches, and entities with 4+ employees or importing goods (Income Tax Law (Decree-Law No. 144 of 1959))

Deemed-profit method — Applies to insurance, savings institutions, transport companies, oil refineries, and public-works contractors; profit deemed then taxed at 17% (Income Tax Law (Decree-Law No. 144 of 1959))

Lebanese resident corporate entities are taxed at a flat 17% on net profits realised in Lebanon, computed under either the real-profit or deemed-profit method depending on entity type and activity.

Withholding taxes on outbound payments

Distributions and certain cross-border payments are subject to withholding under the Tax on Movable Capital and the non-resident withholding regime.

Withholding tax on dividends — 10% percent (Tax on Movable Capital (Decree-Law No. 146 of 1959))

Withholding tax on bank/treasury interest — 7% percent (Non-refundable and not carried forward) (Tax on Movable Capital (Decree-Law No. 146 of 1959))

Withholding on other movable-capital income — 10% percent (directors'/shareholders' fees, profit distributions, corporate loan interest) (Tax on Movable Capital (Decree-Law No. 146 of 1959))

Non-resident WHT on services — 8.5% percent (2022 Budget Law)

Non-resident WHT on goods / other — 3.4% percent (2022 Budget Law)

Withholding tax on royalties (non-treaty) — 8.5% percent (Treaty rates apply where lower; lower non-treaty rate may still be used) (Income Tax Law (Decree-Law No. 144 of 1959))

Filing and payment

Corporate tax is assessed on the prior financial year's profits, with filing/payment deadlines that differ by entity type.

Filing deadline — artificial persons (entities) — 31 March of the year following the income year (Income Tax Law (Decree-Law No. 144 of 1959))

Filing deadline — capital companies (SAL/SARL) — 31 May of the year following the income year (Income Tax Law (Decree-Law No. 144 of 1959))

Payment deadline — Same as filing deadline (31 March or 31 May) (Income Tax Law (Decree-Law No. 144 of 1959))

Assessment basis — Tax in a given year is based on the previous financial year's profits (Income Tax Law (Decree-Law No. 144 of 1959))