Lebanon
Lebanon: 6 company types, its taxes, banking and business environment.
Forming a company
Company types in Lebanon
The 6 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Lebanon. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Lebanon.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Lebanon: where to register, file and check.
Blocs and agreements
The trade arrangements Lebanon belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
None of the 36 arrangements we hold lists Lebanon as a member.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 17%Official investinlebanon.gov.lb as of 2026-10-14 · the rate for the Limited liability company (Société à Responsabilité Limitée, S.A.R.L.), including single-partner
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Limited Liability companies are subject to: 17% tax on corporate profit
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Lebanon, and when it must register, as the tax authority states it.
- The tax
- Value Added Tax (VAT)
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الضريبة على القيمة المضافة هي ضريبة عامة على الاستهلاك، تفرض ابتداءً من أول شباط 2002 على جميع الأموال والخدمات المستهلكة داخل الأراضي اللبنانية، سواءً كانت مصّنعة محليًا أو مستوردة، باستثناء الأصناف المعفاة من هذه الضريبة.
- Standard rate
- Not in our records
- Other rates
- Not stated
- Registration threshold
- LBP 150,000,000
turnover of taxable operations, exempt operations without right of deduction and exports; the page calls this the current minimum for compulsory registration (150 million LL); four consecutive quarters
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رقم الأعمال يتجاوز الحد الأدنى للخضوع (حالياً 150 مليون ل.ل.)
- A foreign company
- See the note
The Ministry of Finance lists a non-resident decree (مرسوم 7837 of 30/04/2002) in its VAT legislation index, but the decree is published as a document whose text could not be read here, so no sub-field is asserted.
- Returns filed
- Quarterly
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الفترة الضريبية المعتمدة هي الفصل الميلادي, بحيث تقسم السنة الميلادية إلى أربع فترات ضريبية
- Tax authority
- Registration page read 2026-10-22
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Lebanon yet.
Economy and trade
What it exports
Goods Lebanon exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Lebanon’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal HS 7113 | 15.8% | 17.5% | 7.7% | US$157 m |
| Ferrous waste and scrap; remelting scrap ingots of iron or steel HS 7204 | 5.2% | 5.1% | 7.3% | US$150 m |
| Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form HS 7108 | 6.3% | 6.0% | 5.7% | US$116 m |
| Copper waste and scrap HS 7404 | 3.9% | 2.9% | 5.0% | US$101 m |
| Electrical transformers, static converters (for example, rectifiers) and inductors HS 8504 | 1.6% | 2.7% | 3.7% | US$75 m |
| Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk HS 2510 | 2.2% | 2.8% | 3.6% | US$73 m |
| Mineral or chemical fertilisers, phosphatic HS 3103 | 1.6% | 0.84% | 3.1% | US$63 m |
| Olive oil and its fractions, whether or not refined, but not chemically modified HS 1509 | 0.42% | 0.85% | 2.9% | US$60 m |
| Unwrought lead HS 7801 | 1.9% | 2.0% | 2.9% | US$59 m |
| Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included HS 2008 | 1.6% | 1.5% | 2.4% | US$50 m |
Total goods exports, 2024: US$2 bn. The ten largest headings are shown.