I want to
apply for IDAL’s incentives
know if I qualify for IDAL’s incentives
request IDAL’s support through the BSU
know if I qualify for the BSU Support
to know what are the BSU services
know what are the steps to open a business
know what are the licenses and permits needed to open a business
know more about Investment Opportunities in Lebanon
operate in Lebanon
export from Lebanon
access Global ICT Bids
Investment Legislation

Investment Law  No.360 (2001)

Investment Law No.360 that was enacted in 2001 reinforced IDAL’s mission, providing a framework for regulating investment activities in Lebanon, and providing local and foreign investors alike with a range of incentives and business support services.


Law on Privatization (no.228 of May 5 2000) 

The general privatization law, Law 228 dated 31/5/2000, sets up the general privatization framework by regulating its operations and defining its terms and fields of implementation.


Code of Obligations and Contracts (issued on March 9, 1932) 

The Code of Obligations and Contracts is considered the general law that governs relations between individuals in all civil and commercial matters for which no special private laws have been set forth by legislators.


Law on Fighting Money Laundering (Law No. 318) 

Law 318 established the Special Investigation Commission for fighting money laundering as an independent legal entity with judicial status at the Central Bank.


Foreign Acquisition of Property Law

This law is relevant to the acquisition of real estate rights by foreigners in Lebanon.




Law on the Protection of the Environment (no. 444 of July 7, 2002) 

The Ministry of the Environment has drafted an Environmental Framework Law, a Framework Law for Protected Areas.


Environmental Impact Assessment Decree 

This decree aims to determine the mandatory guidelines to be followed in order to assess the potential environmental effects of any proposal draft policy, plan, program, study, investment or regulation.




Labor Law 

Work Accidents  

Social Security  

Foreign Employment




Law on Protection of Intellectual, Literary, Artistic, Industrial Property (No. 75 of April 3, 1999) 

This law protects Copyright and Related Rights (Neighboring Rights), Enforcement of Intellectual Property and Related Laws, as well as Intellectual Property Regulatory Body.


Law on the Protection of the Consumer (No. 659 of Feb. 4, 2005)  

The Consumer Protection Law ensures the highest quality service for consumers in Lebanon.




Income Tax Law 

This document provides a brief description of the three taxes imposed under the Income Tax Act:

  • Tax on business profits
  • Tax on salaries, wages and pension benefits
  • Tax on investment income


VAT Law  

The VAT rate in Lebanon is 10% although there are many goods and services exempted from the tax.


Customs Law (issued by decree 4461 of Dec. 15, 2000)  

Law and Regulations on General Provisions and Principles, Import and Export Restrictions, as well as Duty Deferral Statuses and Other Similar Statuses.




Laws and Regulations for Holding and Offshore Companies in Lebanon: 

Law Regulating Holding Companies (Legislative Decree  No. 45 of June 24, 1983 amended by law No. 772 of Nov 11, 2006) 

Law Regulating Offshore Companies (No. 46 of June 24, 1983, amended by law 19 of September 5, 2008) 

Get in Touch
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+961 1 983302 /3
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