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Lebanon flag Lebanon:

Presentation of Lebanon : Taxation

VAT (Value-Added Tax)
11%
Company Tax :
Corporate income tax: 17%
Income tax for oil and gas companies: 20%
If a taxpayer has income from different sources, each type of income is taxed according to the tax chapter it falls under, among the following three categories: Chapter I: Profits from industrial, commercial, and non-commercial professions.
Chapter II: Salaries and wages and pension salaries.
Chapter III: Revenues from moveable capital (i.e. dividend income, board member appropriations from profits, and interest income, including interest on bonds and treasury bills, etc.)
Capital gains on disposal of fixed assets: 15%
Dividend distribution withholding tax: 10%
Non-resident withholding tax: 7.5% for services and 2.25% for goods
Interest income withholding tax: 10% (between 1 August 2019 to 31 July 2022; 7% thereafter)
Withholding Taxes :
Dividends: 10%; Interest: 10%; Royalties: 0% (residents)/7.5% (non-residents).
Social Security Contributions Paid By Employers :
  • Family allowances: 6% (on a maximum of LBP 1.5 million per month)
  • Sickness and maternity: 8% (on a maximum of LBP 2.5 million per month)
  • Compensation pension: 8.5% (no ceiling applies)
Other Domestic Resources
Ministry of Finance
Consult Doing Business Website, to obtain a summary of the taxes and mandatory contributions.
 

Country Comparison For Corporate Taxation

  Lebanon Middle East & North Africa United States Germany
Number of Payments of Taxes per Year 20.0 20.8 10.6 9.0
Time Taken For Administrative Formalities (Hours) 181.0 204.0 175.0 218.0
Total Share of Taxes (% of Profit) 32.2 32.1 36.6 48.8

Source: Doing Business - Latest available data.

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Latest Update: November 2022