Personal Tax in Lebanon

Overview by
Tax Base For Residents and Non-Residents
Income tax in Lebanon is levied on all persons or entities, whether or not residing in Lebanon, on income or profits derived in Lebanon.

Tax Rate

From LBP 0 to 6,000,000 2%
From LBP 6,000,000 to 15,000,000 4%
From LBP 15,000,000 to 30,000,000 7%
From LBP 30,000,000 to 60,000,000 11%
From LBP 60,000,000 to 120,000,000 15%
Over LBP 120,000,000 20%
Allowable Deductions and Tax Credit
There are allowances according to the domestic situation:
Single individual: LBP 7.5 million
Married Couple: LBP 10 million
Married Couple (spouse works): LBP 7.5 million each
Children: LBP 0.5 million per child.
Special Expatriate Tax Regime
There is no special tax rate for foreigners.
Capital Tax Rate
Capital gains are taxed at 10%.

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