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 as an expat working in Lebanon?
Lebanon uses a progressive income tax system with rates ranging from 2% to 25% on employment income, applied across three brackets starting at LL 18 million. After applying a family deduction of LL 900 million, you'll pay tax on your remaining taxable income; for example, income between LL 18 million and LL 675 million is taxed progressively within that range, while income above LL 675 million is taxed at the top rate of 25%.
What deductions can I claim on my Lebanese employment income?
You can deduct a transportation allowance of LL 5.85 million annually (approximately LL 450,000 per working day) from your taxable income. Additionally, a family deduction of LL 900 million is applied before calculating your tax liability, which significantly reduces the amount of income subject to taxation.
Do I have to pay social contributions in Lebanon, and how much?
Yes, as an employee in Lebanon you must contribute 3% to the medical scheme, calculated on your gross income but capped at a maximum annual contribution of LL 43.2 million (based on a monthly capped base of LL 120 million). This contribution is not tax-deductible, meaning you pay it from your after-tax income.
What is the highest tax rate in Lebanon and at what income level does it apply?
The highest income tax rate in Lebanon is 25%, which applies to all employment income above LL 675 million annually. This top rate is part of a progressive system that starts at 2% for income up to LL 18 million and gradually increases through the middle bracket.
How does Lebanon's tax system compare to other countries for remote workers?
Lebanon's progressive income tax system with a top rate of 25% is moderate compared to many developed nations, though the real cost of working there includes the 3% medical contribution and the impact of the country's ongoing currency and economic situation. The family deduction of LL 900 million provides substantial relief for lower to middle-income earners, making the effective tax rate lower than the nominal brackets suggest.
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