Moving to Lebanon: taxes, residence and life
How to become tax resident in Lebanon: personal, dividend and corporate tax, 3 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Lebanon the top income tax rate is 25%, dividends are taxed at up to 10% and companies pay 17% corporate tax.
How to move and become tax resident
To become tax resident in Lebanon you need at least 183 days a year (183 days or permanent home / main business in Lebanon). The typical route is None realistic: Property-owner/courtesy residence possible on paper; banking system frozen There are 3 open residence programmes in Lebanon — see the list below.
Living there
Beirut has a hot-summer Mediterranean climate with winter highs around 17.4 °C and summer highs around 31.5 °C.
Key facts
| Top income tax | 25% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 17% |
| Tax residence | after 183 days — 183 days or permanent home / main business in Lebanon |
| Typical residence route | None realistic — Property-owner/courtesy residence possible on paper; banking system frozen |
| Climate type | hot-summer Mediterranean · 17.4° / 31.5° (Beirut) |
| Military service | none |
| Taxed for holding the passport | none — Residence-based taxation; citizens abroad not taxed on foreign income |
| Can you give it up? | difficult — Requires government decree |
| Passport reputation (banks, sanctions) | high risk — Banks wary after banking collapse; EDD |
Residence programmes in Lebanon
Active programmes
- Residence for property owners — investment · 2026-10
Banking collapse since 2019 and 2024–26 conflict make relocation impractical
- Residence for persons of independent means — Income / yr CHF 5'400 · 2026-10
- Courtesy residence — ancestry · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Lebanon to become tax resident?
after 183 days. 183 days or permanent home / main business in Lebanon Mostly source-based; banking crisis
How much tax will I pay in Lebanon?
In Lebanon the top income tax rate is 25%, dividends are taxed at up to 10% and companies pay 17% corporate tax.
Which residence programmes does Lebanon offer?
Residence for property owners; Residence for persons of independent means; Courtesy residence
What is the usual way to move to Lebanon?
None realistic. Property-owner/courtesy residence possible on paper; banking system frozen
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
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