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LB Tax 2022

Lebanon Tax Tables 2022 - Tax Rates and Thresholds in Lebanon

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This page contains the tax table information used for the calculation of tax and payroll deductions in Lebanon in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ LB, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Lebanon or would like to add to or suggest amendments to the information herein then please contact us.

Lebanon Personal Income Tax Tables in 2022

The Income tax rates and personal allowances in Lebanon are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Lebanon Tax Calculator 2022.

Lebanon provides annual "Standard Deductions" that are deducted from your total income to produce your taxable income in Lebanon in 2022:

Lebanon Residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
4%Income from LBP 0.000.00to LBP 9,000,000.00
7%Income from LBP 9,000,000.01 to LBP 24,000,000.00
12%Income from LBP 24,000,000.01 to LBP 54,000,000.00
16%Income from LBP 54,000,000.01 to LBP 104,000,000.00
21%Income from LBP 104,000,000.01 to LBP 225,000,000.00
25%Income from LBP 225,000,000.01 and above
Lebanon Non-residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
4%Income from LBP 0.000.00to LBP 9,000,000.00
7%Income from LBP 9,000,000.01 to LBP 24,000,000.00
12%Income from LBP 24,000,000.01 to LBP 54,000,000.00
16%Income from LBP 54,000,000.01 to LBP 104,000,000.00
21%Income from LBP 104,000,000.01 to LBP 225,000,000.00
25%Income from LBP 225,000,000.01 and above

Personal Allowance, Child Tax Allowance and Marriage Allowances in Lebanon in 2022

Lebanon has a personal tax allowance of LBP 7,500,000.00 in 2022, in addition, married tax filers can claim an additional LBP 2,500,000.00 per annum or LBP 208,333.33 per month if their spouse is unemployed.

Lebanon has a family tax relief mechanism and grants child tax allowance at the rate of LBP 500,000.00 per child in 2022, tax filers can claim upto a maximum of 5 children in 2022 providing a maximum tax relief of LBP 2,500,000.00.

In Lebanon, social security contributions made by employees are also deductible for the purpose of calculating taxable income. This means that the amounts contributed by employees towards the social security system can be subtracted from their gross income before personal income tax is calculated. This deduction helps to lower the taxable income of employees, potentially reducing their overall tax liability. By allowing these deductions, the Lebanese tax system provides a financial incentive for participation in the social security system, while also acknowledging the importance of these contributions in supporting the social welfare framework of the country.

Lebanon Social Security and Payroll Deduction Rates in 2022

In Lebanon, the social security system encompasses a range of contributions made by both employers and employees, designed to provide financial protection and support across various life events. This system includes contributions towards end-of-service indemnity, health and maternity benefits, family allowances, and sickness and accident benefits.

Lebanon Social Security in 2022: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Maternity and Sickness Benefit Scheme0%8%8%
Family Benefit Scheme0%6%6%
End of service indemnity0%8.5%8.5%
Medical Scheme3%0%3%
Lebanon Social Security and Payroll Deduction in 2022: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Maternity and Sickness Benefit Schemen/an/an/aLBP 18,000,000.00
Family Benefit Schemen/an/an/aLBP 3,425,000.00
End of service indemnityn/an/an/an/a
Medical Schemen/aLBP 18,000,000.00n/an/a

Lebanon VAT Rates in 2022

VAT rates for Lebanon are reviewed annually, you can use the VAT Calculator to calculate VAT due in Lebanon or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Lebanon VAT Rates
VAT RateVAT Description
11%Standard Rate

Historic Tax Tables supported for Lebanon

The following tax tables are supported by iCalculator™ LB as part of the suite of free tax tools we provide for Lebanon.