🇱🇧 黎巴嫩税率 · Lebanon Tax Rates
LB · 亚洲 · Asia
Lebanon corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 17% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 2-25% — Progressive rates for individuals
- 增值税 / 商品服务税 VAT / GST: 11% — Standard Value Added Tax rate
- 进口税 / 关税 Import Duties / Customs: 0-70% — Varies by product category
- 预扣税 Withholding Tax: 7.5-10% — On dividends, interest, royalties, services paid to non-residents
- 资本利得税 Capital Gains Tax: 15% — On disposal of fixed assets and shares
- 财产税 / 房产税 Property Tax: 5-7% — Built property tax on rental value
- 遗产税 / 赠与税 Inheritance & Gift Tax: 3-45% — Progressive rates based on relationship and asset value
- 印花税 Stamp Duty: 0.4% — On various contracts and documents
- 消费税 / 特别消费税 Excise Tax: Varies — On tobacco, alcohol, fuel, vehicles
- 社会保障税 Social Security Tax: 22.5% (employer), 3% (employee) — Social security contributions
- 其他税种 Other Taxes: Varies — Municipality tax, stamp duty on receipts