Source-cited draft: personal income tax 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.
Payroll tax bracket rescaling context
Employment income is taxed under a dedicated payroll tax with progressive brackets, withheld at source by the employer. Brackets have been repeatedly re-scaled to track currency depreciation; the figures below reflect the 2024–2025 budget-law updates and should be confirmed against the latest circular.
Progressive payroll tax rate range
2% to 25%Income Tax Law (Decree-Law No. 144 of 1959), Chapter 3 — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Annual payroll bracket range (2025)
LL 360 million up to LL 13.5 billion2024 Budget Law — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Family exemption — single individual
LL 450,000,000 per year2024 Budget Law — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Additional exemption — married with unemployed spouse
LL 225,000,000 added to the single exemption2024 Budget Law — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Additional exemption — per legitimate child
LL 45,000,000 per child2024 Budget Law — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Rate reduction for pensions
Payroll rates halved for retirement pensions and similar benefitsIncome Tax Law (Decree-Law No. 144 of 1959), Chapter 3 — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Business/professional income tax basis
Income of sole proprietorships, general partnerships and self-employed professionals is taxed on a separate progressive schedule under Chapter 1.
Progressive business income tax rate range
4% to 25%Income Tax Law (Decree-Law No. 144 of 1959), Chapter 1 — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Annual business-income bracket range
LL 540 million up to LL 13.5 billion2024 Budget Law — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Residence and territorial taxation context
Salary tax is withheld and remitted by employers; resident individuals are taxed on Lebanon-source employment and business income under the territorial principle.
When salary is taxable in Lebanon
If the beneficiary is resident in Lebanon, OR the service is performed in/benefits a Lebanese company, OR the funding source is in LebanonIncome Tax Law (Decree-Law No. 144 of 1959), Chapter 3 — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Payroll tax collection mechanism
Withheld at source by the employer and remitted to the tax authorityIncome Tax Law (Decree-Law No. 144 of 1959), Chapter 3 — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Non-resident tax payment frequency
Quarterly, within 15 days of the end of each quarter2022 Budget Law — https://taxsummaries.pwc.com/lebanon/individual/taxes-on-personal-income
Annual employer payroll declaration deadline
By 28 February of the following year (Form R10)Income Tax Law (Decree-Law No. 144 of 1959)
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Other Lebanon computations in the OpenAccountants Tax Library.