Corporate Tax in Lebanon

Overview by
Tax Base For Resident and Foreign Companies
For more information consult the Ministry of Finance.

Tax Rate

Corporate income tax 15% on income from profits.
Tax Rate For Foreign Companies
Foreign companies are liable to the same income tax as Lebanese companies in respect of their profits realised in Lebanon.
Capital Gains Taxation
Gains on the sale of fixed assets are principally taxed at a rate of 10%. However, gains, or a proportionate part thereof, are exempt of tax where the proceeds are invested in the construction of flats for company staff.
Main Allowable Deductions and Tax Credit
Since 2003, local or foreign firms who set up business in disadvantaged areas or in certain sectors (agrifood, agriculture and IT), under certain conditions concerning the amount invested, number of jobs, and economic, environmental and technological impact, can benefit from total or partial exemptions.    
Other Corporate Taxes
There are different sorts of extra taxes: stamp duty on contracts and bills, forming, propagation or transformation of companies, tax on advertising, registration tax on real estate. A municipal tax is also levied. It is calculated annually on the basis of the rental value of the buildings. The rate is 7% for companies, to which 1.5% must be added for the maintenance of the sewerage system and roads. The total amount must be equal to LBP 50,000 at least. Finally, a professional tax has just been set up. It applies to capital companies, partnerships, individual companies, commercial activities and the liberal professions. Access the Investment and development authority of Lebanon website for additional information.

Country Comparison For Corporate Taxation

  Lebanon Middle East & North Africa United States Germany
Number of Payments of Taxes per Year 19.0 21.6 11.0 16.0
Time Taken For Administrative Formalities (Hours) 180.0 194.1 187.0 215.0
Total Share of Taxes (% of Profit) 30.2 32.8 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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