Middle East
Currency
LBP
Corporate Tax
17%
Personal Income Tax
25%
VAT / GST
11%
Standard 17%; 15% for certain sectors.
Top rate 25% above LBP 120m/year; 2-25% scale.
Standard 11% (raised from 10% in 2023).
Dividends
10%
Interest
5%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
NSSF ~23.5% (employer ~14.5% + employee ~9%).
Capital Gains Tax
10% on gains
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Free zones (BEZ, Tripoli SEZ). Banking secrecy regime. Economic crisis affects rates.
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