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home › Doing Business › Tax System ›
Tax Structure by Type of Business

Under Lebanese legislation, local and foreign investors have the option to establish a broad range of business structures including holding companies, offshore companies, joint stock and limited liability companies. Listed below are the main tax rates and exemptions by type of business entity:


  • 10% on the interest on loans issued to companies operating in Lebanon, if the loan maturity is less than three years
  • 10% tax on capital gains received from the sale of holding company shares or its participation in Lebanese companies it has owned for less than two years
  • 10% on amounts collected from renting patents and on the reserved rights it possesses on a Lebanese company
  • Graduated tax on capital and reserves

Holding Companies are exempt from paying:

  • Income tax on profits
  • Income tax on profit distribution



  • LBP 1 million ( USD 663) fixed annual tax
  • 10% tax on profit received from the sale of fixed assets in Lebanon
  • Payroll tax on the salaries of company employees working in Lebanon

Offshore Companies are exempt from paying:

  • Income tax on profits
  • Income tax on profit distribution
  • 30% of foreign employees' basic salary is exempt
  • Stamp duties on overseas business contracts signed in Lebanon



  • 17% tax on corporate profit
  • 5% tax on profits received from the development or sale of real estate
  • A withholding tax at a rate of 10% is levied on all proceeds derived from movable capital assets generated in Lebanon This tax essentially concerns:
    - Distributed dividends, interest and income on shares
    - Directors' fees as well as amount payable to them from profits
    - Distribution of reserve or profits in form of additional shares or under any form


For more information on the Main Tax Rates and Exemptions by Type of Business Entity, please download the PDF.

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