Lebanon Tax Calculator (2026)
Income tax rates and take-home pay for Lebanon
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 main brackets: income below 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%. A family deduction of LL 900 million is applied to reduce your taxable income before these rates are calculated.
How much do I pay in social contributions as an employee in Lebanon?
As an employee, you contribute 3% to the medical scheme on your income, but only up to a capped base of LL 120 million monthly (LL 1,440 million annually). Your maximum annual medical contribution is capped at LL 43.2 million, regardless of how much you earn above that threshold.
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. If you have dependents, you may also claim an annual schooling allowance of up to LL 6 million. These deductions reduce your income before the progressive tax brackets are applied.
Is there a maximum amount I can deduct for transportation in Lebanon?
Yes, the transportation allowance is capped at LL 5.85 million per year, which assumes 13 working days per month. This fixed deduction is applied to all employees and does not increase with income level.
How does the family deduction work in Lebanon's income tax system?
The family deduction is a flat allowance of LL 900 million that is subtracted from your total income before calculating income tax. This means if you earn LL 1.5 billion, your taxable income would be LL 600 million (LL 1.5 billion minus LL 900 million), and tax is then calculated on that reduced amount.
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