Lebanon Personal Income Tax
Detailed personal income tax rates and rules for Lebanon in 2026.
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 (LBP) | 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% |
Filing Deadline
March 31 (salaries); May 31 (business income)
Residency Rule
Tax liability is based on income source rather than residency. Income earned in Lebanon is taxable regardless of residency. Lebanon does not tax foreign-sourced income.
Additional Notes
Lebanon's economic crisis since 2019 has caused massive currency devaluation (official rate vs. parallel market rate divergence) creating significant distortions in the tax system. Tax brackets denominated in LBP have become effectively meaningless in real terms.
How Lebanon Income Tax compares
Lebanon’s top personal income tax rate of 25% is the 118th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
