Lebanon Non-Resident Withholding Tax Calculator
Calculate Lebanese withholding tax (WHT) on cross-border payments under Articles 41-43: 8.5% effective on services, 10% on dividends and interest, and double tax treaty reliefs.
🌐 بيانات التحويل الخارجي (Payment Parameters)
📊 الضريبة المقتطعة في المنبع (WHT Assessment)
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❓ الأسئلة القانونية الشائعة (FAQ)
What is the withholding tax rate on non-resident services in Lebanon?
Under Article 41 of the Lebanese Income Tax Law, payments made to non-resident entities or individuals for services performed or used in Lebanon are deemed to include a 50% net profit margin. Applying the standard 17% corporate tax rate yields an effective withholding tax rate of 8.5% (50% × 17% = 8.5%).
What is the withholding tax on dividends paid to foreign shareholders?
Outbound dividends distributed by Lebanese commercial corporations (SAL) to non-resident corporate or individual shareholders are subject to a flat 10% withholding tax under Article 69 of the Income Tax Law.
What is the withholding tax rate on outbound interest in Lebanon?
Interest paid by Lebanese debtors to non-resident lenders is subject to a 10% withholding tax on movable capital assets (Article 51 of the Income Tax Law), subject to bilateral treaty reductions.
How does a tax gross-up clause impact Lebanese WHT liabilities?
If a commercial contract requires the Lebanese debtor to pay the foreign contractor a "net amount free of all taxes," the taxable base must be grossed up: Grossed Base = Net Contract Value / (1 - Effective WHT Rate). The payer absorbs the incremental tax outlay.
When must withholding tax declarations be filed with the Lebanese MoF?
Withholding taxes must be remitted to the Lebanese Ministry of Finance along with official declaration form R10 within the first fifteen (15) days of the month following the calendar quarter in which the taxable payment was made.
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.