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Lebanon
Middle East
Lucky Nomads World Index
57.05 / 100
Global rank
#182
Corporate tax
17%
Personal tax
25%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index5.9 / 10
- Affordability Index7.5 / 10
- Entry Ease Index4.9 / 10
- Tax Freedom Index7.8 / 10
- WiFi Index6.0 / 10
- Admin Ease Index3.7 / 10
- Healthcare Index7.9 / 10
- City Comfort Index7.6 / 10
- WeatherComfort Index7.7 / 10
- Banking Index2.5 / 10
- GeoStability Index3.0 / 10
- Justice & Order Index4.2 / 10
- Quality of Life Index5.7 / 10
- Open Society Index4.5 / 10
- Flight Index3.4 / 10
- Environmental Quality Index5.8 / 10
- English Index6.0 / 10
- Wealth Protection Index6.5 / 10
- AI Access Index5.6 / 10
- Economic Openness Index4.1 / 10
- Market Depth Index5.5 / 10
- ClimateShield Index7.7 / 10
Country snapshot
- Capital
- Beirut
- Population (approx.)
- 5,500,000
- Area (km²)
- 10,452 km²
- Currency code (ISO 4217)
- LBP
- Currency name
- Lebanese pound
- Main airport IATA code
- BEY
- Airport name
- Beirut Rafic Hariri International Airport
General facts
- Minimum monthly cost
- From $1,170/month
- Main languages
- Arabic
- Jurisdiction type
- Country
- Region
- Middle East
- Web TLD
- .lb
- Phone calling code
- +961
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 17%ModerateResidence-based
- Marginal PIT (personal income tax)
- 25%ModerateRemittance basis
Corporate taxation basis: Residence-based. Resident companies are generally taxed on worldwide income, subject to domestic exemptions, treaty relief and country-specific limitations.
Resident companies are taxed on Lebanese-source profits and on foreign-source passive income (dividends at 10%, interest, royalties). Profits earned abroad through foreign branches are exempt under the territorial PE principle, but foreign portfolio dividends remain taxable, making the regime residence-based rather than pure territorial.
Flat 17% headline corporate income tax. Branch profits of foreign companies are subject to 17% then deemed fully distributed and taxed on dividends at 10%, producing an effective combined rate of approximately 25.3% on distributed profits. Insurance, oil refineries and public works contractors taxed on deemed profits at the same 17% headline rate.
Personal income tax basis. Remittance basis. The country exempts foreign income until it is remitted into the country.
Schedular system: each income type taxed under its own chapter, not aggregated globally. Article 82 of the Income Tax Law requires residents holding foreign stocks and bonds to declare investment income if transferred to or received in Lebanon, taxed typically at 10%. Foreign employment income carried out abroad remains exempt.
Progressive 2 to 25% on payroll income and 4 to 25% on business profits (sole proprietorships and partnerships). The 25% top rate applies above annual taxable income (around USD 7,500 at the official per USD rate). LBP-denominated brackets have not been adjusted to reflect the full depreciation, producing fiscal drag.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Lebanese Holding Company Regime
AvailableLebanese-incorporated joint stock holding company exempt from the 17 percent corporate income tax and from withholding tax on dividends.
Lebanese Offshore Company Regime
AvailableLebanese-incorporated joint stock offshore company restricted to activities conducted strictly outside Lebanese territory.
IDAL Package Deal Contract (PDC)
AvailableContract-based incentive scheme administered by the Investment Development Authority of Lebanon (IDAL) under Law No.
IDAL Investment Project by Zone (IPZ)
AvailableIDAL scheme for small and medium-sized investment projects in the 8 IDAL priority sectors, with zone-based incentive modulation.
Tripoli Special Economic Zone (TSEZ)
Available, rules being updatedSpecial economic zone established by Law No.
You either qualify for Lebanon's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Lebanon. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Lebanon lists several residency and mobility routes across business founder routes, work (employer sponsored), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Investor and Businessman Residence
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Work Permit and Annual Residence
Retirement routes
2 programmesRetirement-age or pension-linked residence options.
- Available
Annual Foreigner Residence (Income or Bank Deposit)
- Available
Permanent Residence 3-Year (Income or Bank Deposit)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Family Reunification Residence
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Lebanon.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Healthcare Index7.9 / 10Solid healthcare access and quality
- Tax Freedom Index7.8 / 10Favorable tax environment
- WeatherComfort Index7.7 / 10Comfortable climate year-round
Weakest dimensions
- Banking Index2.5 / 10
- GeoStability Index3.0 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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