🇱🇧 Resumen fiscal — Lebanon

Joint Stock Company / Limited Liability Company (SAL/SARL)

Companies in Lebanon are subject to 17% corporate income tax on profits. The offshore company regime (1983 Offshore Law) offers 0% tax on foreign-source income for qualifying holding and service companies. VAT applies at 11% on most goods and services. Withholding tax of 10% applies on dividend distributions. A 7.5% tax applies on interest income. The tax system remains functional on paper but enforcement and collection have been disrupted by the ongoing economic crisis.