DoubleTaxationTaxes on salary: Lebanon preliminary data
How much income tax and social contributions are paid on a salary in Lebanon, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | LBP 6,294,177,000 ≈ €60,000 |
|---|---|
| Income tax | LBP 626,426,550 ≈ €5,971 |
| Take-home pay | LBP 5,667,750,450 ≈ €54,029 |
| Employer contributions and payroll taxes | LBP 535,005,045 ≈ €5,100 |
| Employer's labour cost | LBP 6,829,182,045 ≈ €65,100 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 LBP 3,147,088,500 | €60,000 LBP 6,294,177,000 | €120,000 LBP 12,588,354,000 |
|---|---|---|---|
| Sole proprietor | LBP 197,685,558 7.0 % | LBP 616,561,488 10.9 % | LBP 1,754,898,906 15.5 % |
| Company | LBP 481,504,541 17.0 % | LBP 963,009,081 17.0 % | LBP 1,926,018,162 17.0 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Lebanon yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 104902.95 LBP (UN Treasury — UN operational rates of exchange, 31/12/2025) ↗
Sources
- Institut des Finances Basil Fuleihan (Ministry of Finance) — Citizen Budget 2024 (arts. 46-49 of the Budget Law 2024)
- US SSA — Social Security Programs Throughout the World: Asia and the Pacific, 2018 — Lebanon
- UN Treasury — UN operational rates of exchange (rate history per currency; January 2026 rate effective 31 Dec 2025)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.