Lebanon

Western Asia · LB · 34 treaties

Tax profile

What 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 (33)

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.