LB · Asia · LBP
Lebanon
Tax rates
Income Tax
25%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Lebanon (Individual, Taxes on personal income) · as of 2026-07-01Corporate Tax
17%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
11%
Standard rate
Source: PWC Worldwide Tax Summaries — Lebanon (Corporate, Other taxes) · as of 2026-07-01Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — Lebanon (Individual, Income determination) · as of 2026-07-01Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Lebanon using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| LBP 0 | 2% |
| LBP 360,000,000 | 4% |
| LBP 900,000,000 | 7% |
| LBP 1,800,000,000 | 11% |
| LBP 3,600,000,000 | 15% |
| LBP 7,200,000,000 | 20% |
| LBP 13,500,000,000 | 25% |
Employment-income (salaries and wages) schedule under Budget Law No. 324, effective 1 January 2025, stated in annual LBP thresholds. A separate schedule taxes sole traders' industrial, commercial, and noncommercial-profession profits from 4% to 25% over different LBP thresholds.
Lebanon taxes wages and salaries under a progressive payroll tax with rates from 2% to a top rate of 25%, per the 2022 Budget Law's bracket revision. A separate progressive schedule from 4% to 25% applies to business income, with brackets last widened under the 2024 Budget Law.
VAT
In practice
- Filing
Mandatory VAT registration applies once turnover exceeds LBP 5 billion over a period of one to four consecutive quarters, per the 2024 Budget Law's increase from the previous LBP 100 million threshold; the 2026 Budget Law changed the deadline for periodic VAT declarations to within one month after the end of the reporting period, replacing the previous 20-day deadline.
Source: PWC Worldwide Tax Summaries — Lebanon (Corporate, Other taxes) · as of 2026-07-01- Exemptions
Exports of goods and services, export-related services, international transport, and some intermediate operations are zero-rated; banking, financial services, and insurance operations are exempt from VAT.
Source: PWC Worldwide Tax Summaries — Lebanon (Corporate, Other taxes) · as of 2026-07-01
Capital Gains Tax
Individuals are exempt from capital gains tax on the transfer of shares. An exception applies to disposals of shares in Lebanese or foreign limited liability companies that are not a commercial transaction for the seller, which are subject to a 10% movable capital tax.
Wealth Tax
No net wealth/worth taxes levied. PWC: "There are no net wealth/worth taxes in Lebanon."