Not a Latitax destination
Lebanon
Source-based tax and a 25% top rate, but no full UK tax treaty (only a 1963 air transport agreement) and a banking system still frozen since 2019, so it is no place to hold capital.
Income tax, top rate
Secondary25%
25% top rate on business profits and on employment income (withheld by employer).
Source: PwC Worldwide Tax Summaries - Personal income tax rates · checked 2026-09-29Capital gains
Unverified10%
Commonly cited 10% on gains from disposals of assets and shares; not confirmed from a current source.
Source: PwC Worldwide Tax Summaries - Personal income tax rates · checked 2026-09-29Corporate
Secondary17%
Source: PwC Worldwide Tax Summaries - Corporate income tax rates · checked 2026-09-29Inheritance
UnverifiedApplies (rate not confirmed)
Lebanon levies inheritance tax on estates with lower rates for direct heirs; current top rate for children not confirmed.
Source: PwC Worldwide Tax Summaries - Personal income tax rates · checked 2026-09-29Wealth tax
UnverifiedNone
Source: PwC Worldwide Tax Summaries - Personal income tax rates · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Personal income tax ratessecondary · checked 2026-09-29
- s2PwC Worldwide Tax Summaries - Corporate income tax ratessecondary · checked 2026-09-29
- s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
- s4GOV.UK - Lebanon tax treatiesprimary · checked 2026-09-29