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Feb 7, 2023 2 min read

Lebanon - Tax Rate and Exemption Changes Announced

Lebanon amends personal income tax rates, personal allowance limits and announces official LBP to USD exchange rates.

The government of Lebanon has amended personal income tax rates and personal allowance limits for 2023 tax year in the Article 27 of Budget Law 2022, as follows:

New Tax rates:

From Annual Amount (LBP) To Annual Amount (LBP) Rate (%) Bracket Tax Amount Cumulative Tax Amount
– 18,000,000 2% 360,000 360,000
18,000,000 45,000,000 4% 1,080,000 1,440,000
45,000,000 90,000,000 7% 3,150,000 4,590,000
90,000,000 180,000,000 11% 9,900,000 14,490,000
180,000,000 360,000,000 15% 27,000,000 41,490,000
360,000,000 675,000,000 20% 63,000,000 104,490,000
675,000,000 25%

New Personal Allowance:

Marital Status & No of Children Annual Amount in LBP Monthly Amount in LBP
Wife not Working Tax exemption: #rowspan# #rowspan#
Single 37,500,000.00 3,125,000.00
Wife + Child 0 50,000,000.00 4,166,666.67
Wife + Child 1 52,500,000.00 4,375,000.00
Wife + Child 2 55,000,000.00 4,583,333.33
Wife + Child 3 57,500,000.00 4,791,666.67
Wife + Child 4 60,000,000.00 5,000,000.00
Wife + Child 5 62,500,000.00 5,208,333.33
Wife Working Tax exemption: #rowspan# #rowspan#
Wife + Child 0 37,500,000.00 3,125,000.0
Wife + Child 1 38,750,000.00 3,229,166.67
Wife + Child 2 40,000,000.00 3,333,333.33
Wife + Child 3 41,250,000.00 3,437,500.00
Wife + Child 4 42,500,000.00 3,541,666.67
Wife + Child 5 43,750,000.00 3,645,833.33

In addition, the government has announced an official LBP to USD exchange rates to be used for payroll calculation pruposes.

Salaries paid in cash to employees in Lebanon:

Salaries paid by cheque or bank transfers within Lebanon (not transferred from abroad):

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change

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Tax Rate and Exemption Changes Announced
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