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 will I pay if I move to Lebanon as an expat?
Lebanon uses a progressive income tax system with rates ranging from 2% to 25% depending on your income level. For employment income between LL 18 million and LL 675 million, you'll pay progressively higher rates; above LL 675 million, you'll pay a flat 25%. You also get a family deduction of LL 900 million applied to your taxable income, which significantly reduces your tax burden.
What social contributions do I need to pay as an employee in Lebanon?
As an employee, you pay a 3% medical scheme contribution on your gross income, capped at LL 43.2 million annually (calculated on a maximum base of LL 1.44 billion per year). This contribution is separate from income tax and is deducted from your salary, so it reduces your take-home pay.
Are there any allowances or deductions that reduce my taxable income in Lebanon?
Yes, you can deduct a transportation allowance of LL 5.85 million annually (LL 450,000 per working day) from your taxable income. Additionally, if you have dependents, you may qualify for an annual schooling allowance of up to LL 6 million. These deductions lower your overall taxable income before the progressive tax rates are applied.
What is the tax-free threshold or minimum income before I owe tax in Lebanon?
Lebanon's income tax system starts at 2% on income above LL 18 million, meaning there is no complete tax-free threshold; however, the family deduction of LL 900 million effectively exempts a significant portion of income from taxation. Combined with the transportation allowance deduction, most employees will have a meaningful portion of their income sheltered from tax.
How does Lebanon's tax system compare to other countries for expats?
Lebanon's progressive tax rates (2% to 25%) are relatively moderate compared to many developed nations, and the generous family deduction of LL 900 million provides substantial relief. However, expats should be aware of the country's economic conditions and currency situation, which may affect real purchasing power despite nominally low tax rates.
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