🇱🇧 Lebanon
Middle East, North Africa, Afghanistan & Pakistan ·
11.1%
tax-to-GDP, central govt only (2024, World Bank)
1/11
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 25 for business profits tax; 25 for employment tax (by way of withholding by the employer) |
| Headline CIT rate | 17 |
| Standard VAT rate | 11 |
| Headline individual capital gains tax rate | 15 |
| Headline corporate capital gains tax rate | 15 |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 10 / 10* / NA; Non-resident: 10 / 10* / 8.5; * Interest on bank deposits are subject to 7% WHT for residents and non-residents. |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | 45 |
| Headline gift tax rate | 45 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Citizenship-based taxation No — power absent
Lebanon taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“According to the principle of territoriality, taxes on salaries are due in Lebanon if one of the following conditions is met: The beneficiary of the salary is resident in Lebanon, regardless of the source of funding. The services that triggered the income are executed on Lebanese territory or have contributed to the welfare of a company located in Lebanon, even though the source of funding is outside Lebanon. The source of funding is in Lebanon, regardless of where the beneficiary resides or where the effort was made.”
Source: PwC Worldwide Tax Summaries — LebanonProfessional / legal analysis · quote machine-verified 2026-08-25
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Population per FTE | 2020 | 3754.368537 |
| Labor force per FTE | 2020 | 1274.939494 |
| Corporate taxpayers per FTE in LTO/P | 2020 | 15.91566265 |
| Active taxpayers on PIT register as percentage of Population | 2020 | 2.642261117 |
| Active taxpayers on PIT register as percentage of Labor Force | 2020 | 7.780778656 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2020 | — |
| CIT arrears as percentage of CIT collected | 2020 | 301.6433154 |
| PIT arrears as percentage of PIT collected | 2020 | — |
| PAYE arrears as percentage of PIT collected | 2020 | — |
| VAT arrears as percentage of VAT collected | 2020 | 0.1905551943 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2020 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2020 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2020 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2020 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2020 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2020 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2020 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2020 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2020 | — |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2020 | — |
| Audit hit rate | 2020 | — |
| On-time filing rate % - CIT | 2020 | 85.02086736 |
| On-time filing rate % - PIT | 2020 | 81.10272626 |
| On-time filing rate % - VAT | 2020 | 76.96503997 |
| On-time filing rate % - PAYE | 2020 | 85.15553656 |
| Administration pre-fills PIT returns or assessments | 2021 | — |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2020 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2021 | — |
| Percentage of payments received electronically-By number of payments | 2020 | 100 |
| Percentage of payments received electronically-By value of payments | 2020 | 99.91 |
| Cooperative compliance approach exists for -Large taxpayers | 2020 | 0 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2020 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2020 | 0 |