Offshore company (société offshore libanaise)Lebanon
What it takes to form, own and run a private limited company in Lebanon, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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تخضع هذه الشركات للاحكام التي تخضع لها الشركات المغفلة في كل ما لا يتعارض واحكام هذا المرسوم الاشتراعي
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Shareholders: minimum of 1. All shareholders can be non-Lebanese persons
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Board of Directors: 1/to 12 members, and can be entirely constituted of non-Lebanese persons
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Capital: minimum of LBP30,000,000can be denominated in foreign currency
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رسم رخصة بـ مليون ليرة لبنانية تدفع بموجب ايصـال لدى وزارة المالية - دائرة ضريبة الدخل
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تعفى الشركة من ضريبة الدخل على الارباح وتخضع بدلا من ذلك لضريبة سنوية مقطوعة قدرها خمسون مليون ليرة
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Required
- A resident director
- Not required
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · none need live there
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Board of Directors: 1/to 12 members, and can be entirely constituted of non-Lebanese persons
- Shareholders
- At least 1
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Shareholders: minimum of 1. All shareholders can be non-Lebanese persons
- Members
- At least 1 · one person may form it alone
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Shareholders: minimum of 1. All shareholders can be non-Lebanese persons
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
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يمكن للشركة الاكتفاء بنشر ميزانية السنة المالية واسماء اعضاء مجلس الادارة ومفوضي المراقبة في السجل الخاص
- Audit for a small company
- Required
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على الشركة ان تعين, على الاقل, مفوض مراقبة اساسيا
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Offshore company (société offshore libanaise) are in our records.
What is public
- Directors
- Public
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يمكن للشركة الاكتفاء بنشر ميزانية السنة المالية واسماء اعضاء مجلس الادارة ومفوضي المراقبة في السجل الخاص
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
No tax on profit · 0%
Exempt from income tax on profits and subject instead to a flat annual tax of LBP 50,000,000 (from financial year 2022); activities limited to those in Decree-Law 46/1983 art. 1; income from Lebanese-source assets or services to residents is barred (art. 2), and breach makes the profit taxable at the capital-company rate plus 50%.
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تعفى الشركة من ضريبة الدخل على الارباح وتخضع بدلا من ذلك لضريبة سنوية مقطوعة قدرها خمسون مليون ليرة
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Lebanon
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Strike-off and dissolution are registered with the Commercial Register on application, on an extraordinary general meeting minute deciding the dissolution (signed before a notary), a minute ending the liquidation and discharging the liquidator, and social-security and financial clearance certificates; the supervising judge decides and the decision is published in the Official Gazette and two local newspapers.
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في حال شطب الشركة يتوجب ابراز براءة ذمة من الضمان الاجتماعي صالحة للحل والشطب، وبراءة ذمة مالية ومحضر جمعية غير عادي يقرر الحل والشطب موقع لدى كاتب عدل بالاضافة لمحضر ينهي اعمال التصفية ويبرىء ذمة المصفي.
- Statutory fee
- Not in our records
Every business in Lebanon
VAT
- 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
Payment and banking services
None of the services whose lists we hold names Lebanon. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Offshore company (société offshore libanaise)
- Identifier
- LB-OFFSHOREA form ISO 20275 does not list.