Lebanon VAT / Sales Tax

Detailed vat / sales tax rates and rules for Lebanon in 2026.

VAT / Sales TaxLBP

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%

Registration Threshold

LBP 100 million annual turnover

Reduced Rates

0% — Exports, basic food items, healthcare, and education

How Lebanon VAT / Sales Tax compares

Lebanon’s standard VAT / sales tax rate of 11% is the 139th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.