Middle East
Lebanon: tax at a glance
Taxation is territorial and schedular, applied to Lebanese-source income. The top personal rate is 25%, the corporate rate is 17%, and VAT stands at 11%. All this amid deep economic distortion.
Territorial
Last verified
The taxes
- Personal income (top)
- 25%Under this schedular system, salaries are taxed progressively from 2% to 25%, and business profits from 4% to 25%.
- Corporate income
- 17%
- Capital gains
- 15% on the disposal of fixed assets or real estate gains.
- VAT / VAT, known locally as TVA.
- 11%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 2.25% to 7.5% for non-residents, on deemed profit.
- Social security (employee)
- 3%
- Social security (employer)
- About 21.5%, covering family benefits, sickness and maternity, and end-of-service pay.
- Wealth tax
- None
- Inheritance / estate
- Yes, progressive from 3% to 45%, depending on relationship and value.
- Property tax
- A progressive built-property tax, plus municipal levies.
- Other
- Schedular taxes on built property and payroll, along with crisis-era distortions and exchange-rate effects.
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references