Country tax profile · 2026

Lebanon income tax
What a nomad, retiree or founder needs before moving to Lebanon: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: LBP.
Lebanon tax calculator
Enter your income to estimate what you would pay in Lebanon, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in Lebanon?
Lebanon taxes personal income at rates up to 25%. Territorial system: foreign source income is generally exempt.
Compiled by MyNomadWorld for Lebanon and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Capital gains, wealth & property tax
- Capital gains: 15% sobre enajenacion de activos fijos (PwC).
- Wealth tax: Lebanon levies no net wealth tax.
Inheritance & gift tax in Lebanon
Progressive inheritance and gift tax of 3% to 45%. The rate depends on the relationship and on the amount received; a spouse and children fall in the lowest bands.
Corporate tax & VAT
The standard corporate profits tax is 17%.
How to become a tax resident of Lebanon
Territorial basis: tax applies to income generated by activity or work carried out in Lebanon, with no clear day count rule.
Cost of living & lifestyle
Cost of living is about 38% of the US level, with average purchasing power near $12k (PPP). Pick a city below to see its monthly climate and cost.
Banking in Lebanon
You will want a local or multi-currency account for rent, bills and getting paid.
For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →
Wise link is an affiliate link; we may earn a commission at no cost to you.
Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
Lebanon tax treaties
Lebanon maintains around 38 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.
Major treaty partners
Chips with a link open the full withholding-tax detail for that treaty pair.
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
Lebanon tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 23 of Lebanon's partners:
Algeria · Armenia · Bahrain · Belarus · Bulgaria · Cyprus · Czech Republic · France · Iran · Italy · Jordan · Kuwait · Malaysia · Malta · Morocco · Pakistan · Poland · Romania · Russia · Senegal · Turkey · Ukraine · United Arab Emirates
Who can help you in Lebanon
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in Lebanon
The free Lebanon expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in Lebanon →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to Lebanon?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted Lebanon advisor.
Talk to a Lebanon advisor →Lebanon income tax FAQ
How much is income tax in Lebanon?
Lebanon taxes personal income at rates up to 25%. Territorial system: foreign source income is generally exempt.
Does Lebanon tax capital gains?
15% sobre enajenacion de activos fijos (PwC).
How do you become a tax resident of Lebanon?
Territorial basis: tax applies to income generated by activity or work carried out in Lebanon, with no clear day count rule.