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
What are the income tax brackets in Lebanon?
Lebanon uses a progressive tax system with three brackets: income up to LL 18 million is taxed at 2%, income from LL 18 million to LL 675 million is taxed progressively from 2% to 25%, and income above LL 675 million is taxed at a flat 25%. All residents get a family deduction of LL 900 million applied against taxable income before calculating tax.
How much do I pay in social contributions as an employee in Lebanon?
Employees in Lebanon pay a 3% medical scheme contribution on their gross income, capped at LL 1,440 million annually (LL 120 million per month). The maximum you'll pay in medical contributions is LL 43.2 million per year, regardless of how much you earn above that cap.
What deductions can I claim from my salary in Lebanon?
You can deduct a transportation allowance of LL 5.85 million annually (LL 450,000 per working day) from your taxable income. Additionally, the government applies a family deduction of LL 900 million to all residents before calculating income tax, which significantly reduces your taxable base.
Is Lebanon a good tax destination for expats and remote workers?
Lebanon's tax system is relatively moderate at lower income levels, with a 2% rate on income up to LL 18 million, making it attractive for some expats. However, the country has faced significant currency and macroeconomic challenges in recent years, so you should consider the broader economic situation and currency stability when evaluating relocation.
How is my take-home pay calculated in Lebanon?
Your take-home pay is calculated by subtracting both income tax and the 3% medical scheme contribution from your gross salary. The income tax is calculated on your gross income minus deductions like the transportation allowance and the family deduction, while the medical contribution is capped at LL 43.2 million annually.
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