Lebanon
17%
Impôt sur les sociétés
2–6 weeks
Délai de création
LBP 5,000,000 (SAL) / LBP 5,000,000 (SARL)
Capital minimum
100% permitted in most sectors
Propriété étrangère
Lebanon is one of the world's most difficult business environments right now — banking sector collapse (2019–ongoing), currency crisis (LBP lost 95%+ of value), political paralysis, and infrastructure degradation. Yet demand for incorporation guidance persists because Lebanon has a large diaspora, a historic role as a Levant financial hub, and a well-educated professional class. The Lebanese offshore company (holding company registered under the 1983 Offshore Law) remains technically available and offers 0% tax on foreign-source income. For most international founders, Lebanon is not an active recommendation — it is relevant primarily for diaspora maintaining legal presence and for investors with specific pre-existing Lebanon exposure.
- Lebanese diaspora maintaining legal presence or family holding structures
- Investors with specific pre-existing exposure to Lebanese assets or contracts
- Companies requiring a registered Lebanese entity for contractual or regulatory reasons
- Offshore holding structures under the 1983 law for foreign-source income
Lebanon's banking system has effectively collapsed. Moving money into or out of Lebanon is extremely difficult. Do not plan any structure that requires significant cash flows through Lebanon until the banking situation stabilises. The Lebanese Pound has lost over 95% of its value since 2019, making any LBP-denominated capital requirements nominal in real terms but creating severe operational uncertainty.
En un coup d'œil
Structures juridiques disponibles
Aperçu des coûts
Aperçu fiscal
Réalité bancaire
Calendrier: Uncertain — banking system effectively collapsed
Lebanon's banking sector has been in crisis since October 2019. The Central Bank (Banque du Liban) imposed informal capital controls, and most banks restrict withdrawals and international transfers. Opening a new corporate account is technically possible but practically very difficult. International correspondent banking relationships have been severely curtailed. For any structure requiring significant cash flows, do not rely on the Lebanese banking system until a formal restructuring plan is implemented and functional.
Visas et immigration
Lebanon offers residency permits linked to company ownership and investment. Foreign shareholders and directors of Lebanese companies can obtain work and residency permits through their entity. There is no formal golden visa, entrepreneur visa, or digital nomad visa programme. Tourist visas are available on arrival for many nationalities. The General Security directorate handles all visa and residency matters.
Erreurs courantes
Planning cash flows through the Lebanese banking system
Fix: Do not rely on Lebanese banks for international transfers or significant operational cash flows. If you need a Lebanese entity, keep capital requirements minimal and manage treasury through a non-Lebanese banking jurisdiction.
Assuming the offshore company regime functions as it did pre-2019
Fix: The 1983 Offshore Law is still on the books and technically available, but the banking collapse means the practical benefits (tax-free holding, dividend flows) are severely impaired. Evaluate whether a UAE or Bahrain holding structure achieves the same goal with functional banking.
Denominating contracts or assets in Lebanese Pounds
Fix: The LBP has lost over 95% of its value. Any commercial arrangement should be denominated in USD, EUR, or another stable currency. Even if local regulations reference LBP amounts, negotiate real-value protections into your agreements.
Questions fréquentes
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.