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 .