Presidency of the
Council of Ministers
Lebanon has one of the most competitive corporate income tax rates regionally and internationally, equal to 15%, making Lebanon’s business environment one of the most attractive and competitive for foreign and national companies.
According to “Doing Business 2016” report, Lebanon ranked 45th in 2015 in the “Paying Taxes” category, among 189 economies, with only 20 days per year for tax payments, versus 21 days on average in the MENA region. The Ministry of Finance has played an important role in that matter, improving processes for tax payments, introducing e-declaration and e-payment services and establishing a one-stop-shop for tax payments at Lebanese customs.
Companies operating in Lebanon benefit from favorable tax structures, low rates and a wide range of double taxation treaties. The Lebanese tax structure does not discriminate against foreign investments and provides several tax exemptions and reductions.
Foreign and national companies operating in Lebanon can benefit from a series of exemptions and reliefs due to an investor friendly tax regime.