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INCOME TAX - AN OVERVIEW 

 

1. Corporate tax : 15%

Article 31 of the tax code 

 

2. Dividend tax : 10%

Article 72' of the tax code 

 

3. Investment Capital Revenue taxes : 10%

Article 72 of the tax code 

 

4. Withholding tax :

Articles 41, 42 of the tax code 

Amounts that are received in Lebanon by persons, companies or institutions, that do not have a presence in Lebanon are taxed based on the following :

a) 15% of the amounts paid are subject to a tax of 15% if these amounts are fixed .

  1. 50% of the amounts paid are subject to a tax of 15% if the amounts paid are against services rendered (management and consulting fees, technical assistance, etc...)