Middle East
Lebanon tax rates 2026
Taxation is territorial and schedular, applied to Lebanese-source income. The top personal rate is 25%, the corporate rate is 17%, and VAT stands at 11%. All this amid deep economic distortion.
Territorial
Last verified
The taxes
| Personal income (top) | 25%Under this schedular system, salaries are taxed progressively from 2% to 25%, and business profits from 4% to 25%. |
|---|---|
| Corporate income | 17% |
| Capital gains | 15% on the disposal of fixed assets or real estate gains. |
| VAT / VAT, known locally as TVA. | 11% |
| Dividends (WHT) | 10% |
| Interest (WHT) | 10% |
| Royalties (WHT) | 2.25% to 7.5% for non-residents, on deemed profit. |
| Social security (employee) | 3% |
| Social security (employer) | About 21.5%, covering family benefits, sickness and maternity, and end-of-service pay. |
| Wealth tax | None |
| Inheritance / estate | Yes, progressive from 3% to 45%, depending on relationship and value. |
| Property tax | A progressive built-property tax, plus municipal levies. |
| Other | Schedular taxes on built property and payroll, along with crisis-era distortions and exchange-rate effects. |
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.