Lebanon Salary, Payroll Tax & CNSS Calculator
Compute net take-home salary, CNSS social security contributions (employee 3%, employer 22.5%), and progressive salary tax (2% to 25%) under Lebanese Ministry of Finance rules.
💵 معطيات الراتب والضمان (Salary & Tax Inputs)
📊 صافي الراتب المستلم (Net Pay Summary)
| البند (Component) | النسبة (Rate) | المبلغ (USD) |
|---|
❓ الأسئلة القانونية الشائعة (FAQ)
What are the employee social security (CNSS) contribution rates in Lebanon?
Employees contribute 3% of their monthly gross salary towards the Sickness and Maternity branch of the National Social Security Fund (CNSS / الصندوق الوطني للضمان الاجتماعي), up to statutory ceiling caps.
What are the employer social security (CNSS) contribution rates in Lebanon?
Employers contribute a total of 22.5% of gross payroll to the CNSS: 8.0% for Sickness & Maternity, 6.0% for Family Allowances, and 8.5% for the End-of-Service Indemnity fund.
How does the Lebanese progressive payroll tax (ضريبة الرواتب والأجور) work?
The Ministry of Finance levies payroll tax progressively on annual taxable income after deducting social security and statutory personal exemptions: brackets range from 2%, 4%, 7%, 11%, 15%, 20%, up to 25% on higher wage tiers.
What statutory personal tax deductions apply to Lebanese wage earners?
Employees benefit from statutory personal exemptions (تنزيل أساسي) for a single taxpayer, with additional supplementary deductions granted for a non-working spouse and dependent children.
How is the mandatory daily transport allowance (بدل النقل اليومي) taxed?
Under Ministry of Finance regulations, the mandatory official daily transport allowance paid for actual working days is legally exempt from CNSS contributions and payroll tax up to the official statutory decree limits.
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.