Lebanon Tax Calculator (2026)
Income tax rates and take-home pay for Lebanon
Lebanon Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Tier 1 | LBP 0 - LBP 18,000,000 | 2.0% |
| Tier 2 | LBP 18,000,000 - LBP 45,000,000 | 4.0% |
| Tier 3 | LBP 45,000,000 - LBP 90,000,000 | 7.0% |
| Tier 4 | LBP 90,000,000 - LBP 180,000,000 | 11.0% |
| Tier 5 | LBP 180,000,000 - LBP 360,000,000 | 15.0% |
| Tier 6 | LBP 360,000,000 - LBP 675,000,000 | 20.0% |
| Tier 7 | LBP 675,000,000+ | 25.0% |
Personal allowance: LBP 450,000,000
NSSF Medical Scheme
| Bracket | Income Range | Rate |
|---|---|---|
| Health Insurance | LBP 0+ | 3.0% |
Capped at LBP 32,400,000 per year
Key Facts
Tax Year
2025
Currency
LBP
Top Rate
25.0%
Brackets
7 brackets
Allowance
LBP 450,000,000
Social Contributions
1 item
Assumptions
- · Tax brackets for salaries (Chapter 2) are based on the 2022 Budget Law as specified in the source (18M - 675M).
- · Personal allowance is based on the 2024 Budget Law (LL 450M for single taxpayers).
- · Social security (NSSF) for employees is 3% for medical and maternity, with a monthly base cap of LL 90 million.
- · Church tax and family allowances are excluded per worker profile.
Frequently asked questions
How much income tax do I pay in Lebanon?
Lebanon uses a progressive tax system with 7 income brackets ranging from 2% to 25%. The lowest earners pay just 2% on income up to 18 million LBP, while the highest earners pay 25% on income above 675 million LBP. You also get a personal allowance of 450 million LBP, meaning only income above that amount is taxed.
What is the NSSF contribution and how does it work?
The NSSF Medical Scheme is a mandatory 3% employee contribution on your gross income, capped at a maximum of 32.4 million LBP per year. This contribution is deductible from your taxable income and covers medical and maternity benefits as part of Lebanon's social security system.
Is Lebanon a good place to work as a remote worker or expat from a tax perspective?
Lebanon's tax system is moderately progressive with relatively low starting rates (2% in the first bracket), which can be attractive for lower to middle-income earners. However, the personal allowance of 450 million LBP is substantial, so you'll only pay tax on earnings above that threshold, potentially making it favorable if you're below that income level.
What's the difference between gross salary and take-home pay in Lebanon?
Your take-home pay is reduced by the 3% NSSF Medical Scheme contribution and income tax based on the 7-tier bracket system. For example, someone earning 100 million LBP would pay the NSSF contribution plus income tax at the applicable rates after the 450 million LBP allowance is applied.
Are there any regional differences in Lebanese income tax rates?
No, Lebanon does not have regional or subnational income taxes. The tax brackets and rates apply uniformly across the entire country, so your tax liability is the same regardless of which region you work or live in.
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