Lebanon Tax Calculator (2026)

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