Lebanon tax rates
Middle East · headline statutory rates, 2025 · Moderate
In Lebanon, the top statutory personal income tax rate is 25% (ranked #61 of 96 countries), the headline corporate income tax rate is 17%, and the standard VAT/GST rate is 11%. Capital gains for individuals are treated as: 15%. Overall it reads as a moderate jurisdiction on headline rates — broadly mid-range headline rates. These are statutory top rates, not the effective tax most people pay, and not tax advice — verify with Lebanon's official tax authority.
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Lebanon tax rates at a glance
| Tax | Lebanon |
|---|---|
| Top personal income tax rate | 25% |
| Corporate income tax rate | 17% |
| Standard VAT / GST | 11% |
| Capital gains (individuals) | 15% |
| Employee social security | Employee 3% |
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Headline statutory rates (2025), compiled from PwC Worldwide Tax Summaries and cross-checked against OECD / Tax Foundation data. Rates change — confirm with the official tax authority before relying on them. This is not tax advice.
What these Lebanon rates mean
The figures above are headline statutory rates: the top marginal personal income tax rate, the standard (not reduced) VAT/GST rate, and the main corporate rate. The top 25% income tax rate only bites on income above the highest bracket — the effective rate an average earner pays is lower. Consumption is taxed through VAT/GST at 11%, usually with reduced rates on essentials. Always layer in social security (Employee 3%) and any local taxes for a full picture.
How Lebanon ranks
| Measure | Lebanon | Rank (1 = highest) |
|---|---|---|
| Top personal income tax | 25% | #61 of 96 |
| Corporate income tax | 17% | #66 of 96 |
| Standard VAT/GST | 11% | #67 of 87 |
Countries with a similar tax level to Lebanon
The five countries closest to Lebanon on overall headline tax level:
| Country | Top income tax | Corporate tax | VAT/GST |
|---|---|---|---|
| Lebanon (this country) | 25% | 17% | 11% |
| Canada | 33% | 15% | 5% |
| Georgia | 20% | 15% | 18% |
| Gibraltar | 39% | 15% | No VAT |
| Hungary | 15% | 9% | 27% |
| Serbia | 20% | 15% | 20% |
Frequently asked questions
What is the income tax rate in Lebanon?
The top statutory personal income tax rate in Lebanon is 25%. This is the highest marginal rate, which only applies above the top income threshold — most taxpayers pay less. It ranks #61 of 96 countries in our dataset by top rate. Headline rate as of 2025; verify with the official tax authority.
What is the corporate tax rate in Lebanon?
Lebanon's headline corporate income tax rate is 17%, ranking #66 of 96 by headline corporate rate. Effective rates can differ with incentives, surcharges and local taxes. Verify with the official authority.
Does Lebanon have VAT or sales tax?
Yes — the standard VAT/GST rate in Lebanon is 11%. Reduced rates often apply to food, medicine and other essentials.
Is Lebanon a high-tax or low-tax country?
On headline statutory rates, Lebanon looks like a moderate jurisdiction — broadly mid-range headline rates. This is a rough signal from top rates only, not the effective tax an average person or company pays. Tax residency, deductions and treaties change the real picture. Not tax advice.
Keep exploring
Sources & accuracy
Headline rates for Lebanon from PwC Worldwide Tax Summaries, cross-checked with the OECD and Tax Foundation. Data as of June 2026; reflects roughly the 2025 tax year. These are statutory headline rates, not effective rates, and this page is general information, not tax advice — verify with Lebanon's official tax authority and a qualified adviser before acting. See our methodology and disclaimer.
Last updated: 2026-06-20