Lebanon Tax Rates
Lebanon operates a schedular tax system with separate rates for different income types: progressive rates up to 25% on salaries, 17% on business profits, and 11% VAT. The banking secrecy tradition and absence of comprehensive taxation on interest and capital gains historically made Lebanon attractive for wealth management. However, the severe economic crisis since 2019 has dramatically affected the tax system and fiscal capacity.
Top Income Tax Rate
25%
Corporate Tax Rate
17%
VAT / Sales Tax
11%
Capital Gains Tax
15%
Detailed Tax Information
Income Tax Brackets
Lebanon's salary tax applies progressive rates from 2% to 25%. The schedular system taxes different income types separately: salaries at progressive rates, business profits at progressive rates up to 17%, and investment income at varying flat rates. The ongoing economic crisis and currency devaluation have significantly eroded the real value of bracket thresholds.
| Income Range | Tax Rate |
|---|---|
| LBP 0 – LBP 6.0M | 2% |
| LBP 6.0M – LBP 15.0M | 4% |
| LBP 15.0M – LBP 30.0M | 7% |
| LBP 30.0M – LBP 60.0M | 11% |
| LBP 60.0M – LBP 120.0M | 15% |
| LBP 120.0M+ | 25% |
Corporate Tax
Lebanon's corporate profit tax has progressive rates up to 17%. The schedular system means different income types are taxed separately. Business profits are taxed at rates from 4% to 17% on a progressive scale.
Standard Rate
17%
Capital Gains Tax
Capital gains on the sale of immovable property are taxed at a flat 15%. Gains from certain share sales are taxed at 10%. Capital gains are taxed separately under Lebanon's schedular system.
Rate
15%
VAT / Sales Tax
Lebanon's VAT is 11%. Essential goods and services including basic food, education, and healthcare are zero-rated or exempt. The VAT system continues to function despite the economic crisis.
Standard Rate
11%
Cryptocurrency Tax
Lebanon has not introduced cryptocurrency regulation or tax rules. The Central Bank (Banque du Liban) issued a warning against crypto in 2014 but has not formally banned it. The economic crisis has increased interest in crypto as a store of value and remittance mechanism.
Tax Treaties
Lebanon has approximately 34 double taxation agreements, though the economic crisis has affected international economic engagement.
Treaty Network
34
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Lebanon
See how much you could save by moving here from your current country.
+$19K
Tax in United States
$24K
24.4% effective
Tax in Lebanon
$6K
5.5% effective
You Save
77.4%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
