Middle East · Tax guide
Lebanon
Lebanon taxes company profits at 17%, charges VAT at 11%, and withholds tax on dividends, interest and payments to non-residents. Thresholds and exchange rates for tax purposes have changed repeatedly since the 2019 crisis. Taxes are administered by the Ministry of Finance.
At a glance
- Corporate income tax
- 17%
- VAT
- 11%
- Withholding on dividends
- 10%
- Services paid to non-residents
- 7.5%
On profits
Registration above LBP 5,000,000,000
Interest 10%
Effective rate
Income tax
Companies pay 17% on profits, and dividends are taxed separately at 10%. The annual return is filed by 31 May. Individuals in business pay progressive rates.
VAT
VAT is 11%, filed quarterly. Registration is required once annual turnover exceeds LBP 5,000,000,000; importers and some professions must register regardless.
Withholding tax
Services and royalties paid to non-residents carry an effective 7.5%, interest 10% and dividends 10%, unless a treaty lowers them. Always confirm the current thresholds, fines and exchange rates before filing.
Key dates
- QuarterlyVAT return
- 31 MayCorporate income tax return
Figures and sources
6 figures- Corporate income tax rate17%Under professional review
- VAT rate11%Under professional review
- Annual turnover above which VAT registration is requiredLBP 5,000,000,000Under professional review
- Withholding on dividends10%Under professional review
- Withholding on interest10%Under professional review
- Effective withholding on services and royalties paid to non-residents7.5%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Lebanon based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Lebanon (a Lebanese certified accountant) before making compliance decisions.