Lebanon tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Lebanon tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 7 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Lebanon | 25% | 0%† | 10%† | 7%† | 14% | not computed |
† This figure rests on a PwC, Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Lebanon?
The top rate on a salary is 25%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 25% above LBP 13,500,000,000.
How are capital gains taxed in Lebanon?
Lebanon does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Lebanon?
The top rate is 10% on dividends and 7% on interest. Rental income is taxed at up to 14%.
How is crypto taxed in Lebanon?
Still unverified: we have not settled how Lebanon classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption.
Does Lebanon tax foreign income?
Generally no. Lebanon taxes income from sources in Lebanon. Income from abroad is generally outside the tax, with exceptions.
Does Lebanon have a wealth tax?
No. Lebanon has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Lebanon have an exit tax for individuals?
No. In our model Lebanon does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Lebanon have?
Our profiles list 3 regimes: Salary statutory net base (2024 published schedule); Private LLC share disposal; Qualifying non-residential property disposal through 2026. Each has its own conditions.
When do you become tax resident in Lebanon?
The Lebanon day test (more than 183 days in 12 consecutive months, a professional place, or a permanent family home): More than 183 days in any 12 consecutive months; a professional place or permanent family home also qualifies. A professional place or qualifying permanent family home can establish residence without 184 days. For a positive day-only result, confirm that recorded dates were full days and none were solely transit or medical treatment. Tax treaties, partial travel days, and the 2016 transition need separate review. Residence alone does not set the scope of income taxation.
Residence decides whether Lebanon taxes you on these rates. See the Lebanon day-count test and count your own days.
Sources
The Lebanon profile cites 8 sources for these rules, 2 of them from a government or a statute.
- lb salary 20261107 · official, retrieved 2026-11-07
- lb rent 20261107 · official, retrieved 2026-11-07
- lb shares 20261107 · summary, retrieved 2026-11-07
- lb dividends 20261107 · summary, retrieved 2026-11-07
- Deloitte Lebanon Highlights 2023 — Individual taxation, page 3 · summary, retrieved 2026-11-07
- lb interest 20261107 · summary, retrieved 2026-11-07
- lb social 20261107 · summary, retrieved 2026-11-07
- lb allowance 20261107 · summary, retrieved 2026-11-07
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Lebanon with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Lebanon side by side with other countries, see every country or try the live demo.
Other countries in Middle East: Oman, Palestine, Qatar, Saudi Arabia, Syria, Yemen.