Source-cited draft: tax overview 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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Tax year
Calendar year (1 January to 31 December) (Companies may request approval to use a different accounting year)Income Tax Law (Decree-Law No. 144 of 1959)View source ↗
Currency
Lebanese pound (LBP / LL)PwC Worldwide Tax Summaries — LebanonView source ↗
Tax authority
Ministry of Finance — Directorate General of Taxation ((approx — confirm exact directorate name))Ministry of Finance — Directorate General of Taxation
Basis of taxation
Territorial — income taxed if generated through activity exerted in LebanonIncome Tax Law (Decree-Law No. 144 of 1959)View source ↗
Standard corporate income tax rate
17%Income Tax Law (Decree-Law No. 144 of 1959), Chapter 1View source ↗
Top personal/payroll tax rate
25%Income Tax Law (Decree-Law No. 144 of 1959)View source ↗
Does VAT exist? / Standard VAT rate
Yes — standard VAT rate 11%VAT Law (Law No. 379 of 2001)View source ↗
Withholding tax on dividends
10%Tax on Movable Capital (Decree-Law No. 146 of 1959)View source ↗
Corporate tax return filing deadline
31 March (entities) / 31 May (capital companies) of the following yearIncome Tax Law (Decree-Law No. 144 of 1959)View source ↗
Structure of income taxation
Schedular — separate taxes on business profits, salaries, and movable capital incomeIncome 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.
Lebanon operates a schedular tax system administered by the Ministry of Finance, with separate taxes on corporate profits, employment income, business income, and movable capital. Taxation rests on a principle of territoriality: profit is taxable if it arises from an effort or activity exerted in Lebanon.
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Other Lebanon computations in the OpenAccountants Tax Library.