Lebanon Tax Calculator (2026)
Income tax rates and take-home pay for Lebanon
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Lebanon Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Below LL 18 million | LBP 0 - LBP 18,000,000 | 2.0% |
| LL 18 million to LL 675 million (progressive) | LBP 18,000,000 - LBP 675,000,000 | 2.0% - 25.0% |
| Above LL 675 million | LBP 675,000,000+ | 25.0% |
Personal allowance: LBP 900,000,000
Medical scheme contribution
| Bracket | Income Range | Rate |
|---|---|---|
| Up to LL 120 million monthly (LL 1,440 million annually) | LBP 0 - LBP 1,440,000,000 | 3.0% |
Capped at LBP 43,200,000 per year
Key Facts
Tax Year
2025
Currency
LBP
Top Rate
25.0%
Brackets
3 brackets
Allowance
LBP 900,000,000
Social Contributions
1 item
Assumptions
- · Progressive income tax brackets for employment income are LL 18 million to LL 675 million (2022 Budget Law onwards) at rates 2% to 25%.
- · Family deduction of LL 900 million applied (single with no dependents uses maximum allowance as representative model per Budget Law 2024).
- · Employee social contributions: 3% for medical scheme on capped base of LL 120 million monthly (LL 1,440 million annually); capped at LL 43.2 million annually.
- · Employer social contributions excluded per schema rules (employer-only charges).
- · Transportation allowance of LL 450,000 per day (LL 5.85 million annually at 13 working days per month) deducted from taxable income per Decree no. 12966.
- · Annual schooling allowance maximum LL 6 million deducted from taxable income; not applicable for single with no dependents.
- · Built property tax, VAT, stamp duty, and registration taxes excluded as not employment-based income taxes.
- · Capital gains, inheritance, and non-resident taxes excluded as not applicable to standard resident employee model.
- · Pension scheme contributions treated as deductible employment expense per law, but assumed zero for default employee.
- · End-of-service indemnity (5% employer contribution) excluded as employer-only charge.
- · Currency crisis and macroeconomic conditions not modeled; brackets and rates applied nominally as stated in law.
Frequently asked questions
How much income tax do I pay in Lebanon?
Lebanon uses a progressive income tax system with rates ranging from 2% to 25% on employment income. Income between LL 18 million and LL 675 million is taxed progressively, while income above LL 675 million is taxed at a flat 25% rate. You also receive a family deduction of LL 900 million that reduces your taxable income.
What deductions can I claim from my salary in Lebanon?
You can deduct a transportation allowance of LL 5.85 million annually from your taxable income, calculated at LL 450,000 per working day. Additionally, you're subject to a 3% employee medical scheme contribution on your income, capped at LL 43.2 million per year, though this is not tax-deductible.
Do I have to pay social contributions as an employee in Lebanon?
Yes, as an employee in Lebanon you must contribute 3% to the medical scheme on your gross income, with a monthly cap of LL 120 million (LL 1,440 million annually). Your maximum annual contribution is capped at LL 43.2 million, regardless of your income level.
What is my take-home pay after taxes and contributions in Lebanon?
Your take-home pay depends on your gross income, but you'll have income tax withheld based on the progressive brackets (2% to 25%), plus a 3% medical contribution capped at LL 43.2 million annually. You can deduct the transportation allowance of LL 5.85 million from your taxable income, and a LL 900 million family deduction reduces your overall tax liability.
Is Lebanon's tax system favorable for expats and remote workers?
Lebanon's progressive tax system starts at a low 2% rate on the first LL 18 million of income, which can be favorable for lower earners, but reaches 25% on income above LL 675 million. The family deduction of LL 900 million provides significant relief, though expats should be aware of the country's ongoing macroeconomic challenges and verify current regulations before relocating.
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