Here are Lebanon’s statutory updates for 2025.
Effective January 2025
New Income Tax Brackets for Salaries and Wages in Lebanon
The Ministry of Finance in Lebanon issued Decision No. 959 on 5 September 2024, setting updated income tax brackets for salaries and wages denominated in foreign currencies. These brackets will apply for the tax year 2025 (January to December 2025).
Amended Tax Brackets:
- 0 to 360,000,000 LBP – 2%
- 360,000,001 to 900,000,000 LBP – 4%
- 900,000,001 to 1,800,000,000 LBP – 7%
- 1,800,000,001 to 3,600,000,000 LBP – 11%
- 3,600,000,001 to 7,200,000,000 LBP – 15%
- 7,200,000,001 to 13,500,000,000 LBP – 20%
- 13,500,000,001 and above – 25%
