Lebanon Corporate Income Tax Calculator
Determine Lebanese Corporate Income Tax (CIT) under Ministry of Finance regulations: 17% standard corporate rate, holding exemptions, offshore flat fees, and loss carryforwards.
🏢 بيانات الأرباح والشركة (Corporate Financials)
📊 الضريبة المستحقة (Tax Assessment)
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❓ الأسئلة القانونية الشائعة (FAQ)
What is the standard corporate income tax rate in Lebanon?
The standard corporate income tax rate in Lebanon is 17% on net taxable profits, pursuant to the Lebanese Income Tax Law (Decree-Law No. 144/1959 as amended).
How are offshore companies taxed in Lebanon?
Lebanese offshore companies (Societe Offshore) are exempt from standard 17% corporate income tax. Instead, they are subject to a flat annual lump-sum tax of LBP 5,000,000 (adjusted periodically) and are exempt from dividend withholding taxes.
What is the tax regime for Lebanese holding companies?
Holding companies (Societe Holding) are exempt from standard corporate income tax on profits and dividend income. They pay a regressive capital tax ranging from 6% down to 0.5% on capital and reserves, capped at a statutory ceiling.
How long can corporate tax losses be carried forward in Lebanon?
Under Lebanese tax legislation, operating tax losses can generally be carried forward for up to three (3) consecutive fiscal years following the year of loss realization. Loss carryback is not permitted.
What is the withholding tax on dividends distributed by a standard Lebanese SAL company?
Dividends distributed by a Lebanese joint stock company (SAL) or limited liability company (SARL) are subject to a 10% withholding tax on distributed dividends (Article 69 of the Income Tax Law).
Engr. Muhammad Shahzad
Verified Levant Statutory Systems & Payroll SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Lebanese Labor Code statutory computations, National Social Security Fund (CNSS / الضمان الاجتماعي) contributions, Ministry of Finance (MoF) income tax brackets, customs NAJM classifications, and Électricite du Liban (EDL) utility tariffs.