Lebanon
Western Asia · LB · 34 treaties
What are the main tax rates in Lebanon?
Lebanon has a top personal income tax rate of 25%, a corporate tax rate of 17%, and a standard VAT of 11%.
Tax profile
| Corporate income tax | 17% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 11% |
| Personal income (top rate) | 25% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the capital gains tax rate in Lebanon?
- The capital gains tax rate in Lebanon is 10%.
- What is the dividend withholding tax in Lebanon?
- Dividend withholding tax in Lebanon is 10%.
- How long does it take to become a tax resident in Lebanon?
- It takes 183 days to establish tax residency in Lebanon.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- having a fixed place of doing business in Lebanon in the individual's name, even if business is not undertaken in a normal and repetitive manner
- maintaining a permanent home in Lebanon used as the individual's usual residence
- staying in Lebanon for six months (approximately 183 days) continuously or intermittently within any consecutive 12‑month period (excluding transit stays and stays for medical treatment)
- being registered in Lebanon as a licensed professional
Lebanon uses territorial taxation and residence is primarily based on physical presence and local business/home ties, so ceasing to meet the day-count and connection tests generally ends tax residence without multi‑year tail rules.
Source: Directorate of Revenue, Ministry of Finance (via summary in Moore Global Lebanon Tax Guide)
Tax treaty network (36)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Algeria | 15% | 10% | 10% |
| Armenia | 10% | 8% | 5% |
| Bahrain | 0% | 0% | 0% |
| Belarus | 8.5% | 5% | 5% |
| Bulgaria | 5% | 7% | 5% |
| Cyprus | 5% | 5% | 0% |
| Czechia | 5% | 0% | 10% |
| Egypt | 10% | 10% | 5% |
| France | 0% | 0% | 8.5% |
| Germany | — | — | — |
| Greece | — | — | — |
| Hungary | — | — | — |
| Iran | 5% | 5% | 5% |
| Italy | 15% | 0% | 0% |
| Jordan | 10% | 10% | 10% |
| Kuwait | 0% | 0% | 5% |
| Malaysia | 5% | 10% | 8% |
| Malta | 5% | 0% | 5% |
| Morocco | 10% | 10% | 10% |
| Oman | — | — | — |
| Pakistan | 10% | 10% | 8.5% |
| Poland | 5% | 5% | 5% |
| Qatar | 0% | 0% | 0% |
| Romania | 5% | 5% | 5% |
| Russia | 10% | 5% | 5% |
| Republic of Serbia | — | — | — |
| Slovakia | — | — | — |
| Slovenia | — | — | — |
| Spain | — | — | — |
| Syria | 5% | 10% | 18% |
| Tunisia | 5% | 5% | 5% |
| Turkey | 15% | 10% | 10% |
| United Arab Emirates | 0% | 0% | 5% |
| Senegal | 10% | 10% | 10% |
| Ukraine | 15% | 10% | 10% |
| Yemen | 10% | 5% | 8.5% |