🇱🇧 How tax works
in Lebanon.
2024 Budget Law 324 (Art. 58 payroll) · National income tax guide
The calculation, explained.
Employment/payroll progressive tax on net wages under Income Tax Law Art. 58 as amended by Law 324/2024: 2% to LBP 360m, then 4%/7%/11%/15%/20% and 25% above LBP 13.5bn.
PwC still summarises the interim 2022 LL 18m–675m range without the full table. Family deductions and NSSF are excluded. Business-profits (Art. 32) brackets differ.
Doctors: employment and independent practice
The Lebanon comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · LBP
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 360,000,000 | 2.0% |
| 360,000,000 – 900,000,000 | 4.0% |
| 900,000,000 – 1,800,000,000 | 7.0% |
| 1,800,000,000 – 3,600,000,000 | 11.0% |
| 3,600,000,000 – 7,200,000,000 | 15.0% |
| 7,200,000,000 – 13,500,000,000 | 20.0% |
| Above 13,500,000,000 | 25.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to LBP 10,026,563,068.
- 1. Annual input
- LBP 10,026,563,068
- 2. Custom deductible expenses
- − LBP 0
- 3. Modeled allowance / base deduction
- − LBP 0
- 4. Modeled taxable base
- LBP 10,026,563,068
| Taxed portion | Rate | Tax |
|---|---|---|
| LBP 360,000,000 | 2.0% | LBP 7,200,000 |
| LBP 540,000,000 | 4.0% | LBP 21,600,000 |
| LBP 900,000,000 | 7.0% | LBP 63,000,000 |
| LBP 1,800,000,000 | 11.0% | LBP 198,000,000 |
| LBP 3,600,000,000 | 15.0% | LBP 540,000,000 |
| LBP 2,826,563,068 | 20.0% | LBP 565,312,614 |
- 5. Modeled tax credits (capped at tax due)
- − LBP 0
- 6. Included additional tax
- LBP 0
- 7. Income tax
- LBP 1,395,112,614
- Effective rate = tax ÷ annual input
- 13.9%
- After income tax, before other deductions
- LBP 8,631,450,454
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.