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% |
| Résidence fiscale | après 183 jours — 183 days or permanent home / main business in Lebanon |
| Voie de résidence typique | None realistic — Property-owner/courtesy residence possible on paper; banking system frozen |
| Type de climat | hot-summer Mediterranean · 17.4° / 31.5° (Beirut) |
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 — Revenu / an 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?
après 183 jours. 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
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.