Paris of the Middle East — Ancient Roots, Resilient Spirit
Lebanon's system is primarily territorial and schedular, so it generally taxes income arising in Lebanon rather than your global income. However, the rules are technical and residency matters — get advice before assuming foreign income is untaxed.
You are typically treated as resident if you have a home in Lebanon permanently available to your family, a place of business there, or you are present in Lebanon for more than 183 days in any 12-month period.
Resident companies pay 17% corporate income tax on adjusted accounting profits, with a further 10% withholding when profits are distributed as dividends.
Yes. Capital gains on the disposal of fixed assets are generally taxed at 15%.
The standard VAT rate is 11% on most goods and services, with some items zero-rated or exempt. Businesses above the turnover threshold must register and file periodic VAT returns.
Not in a comprehensive sense. Public hospitals and Ministry of Public Health programs exist, and the NSSF covers formally employed residents, but the system is private-led and most serious care is paid — increasingly in US dollars.
At leading private hospitals in Beirut, yes — Lebanon has long been a regional center for specialist medicine with well-trained, multilingual doctors. The challenge is cost, up-front payment, and post-crisis staffing and supply shortages.
Practically, yes. Foreigners should carry robust private or international health insurance, ideally including medical evacuation, and keep a US-dollar cash reserve for hospital deposits.
Often, but shortages of specific drugs have occurred since the crisis. Bring a supply of anything essential and check availability with a local pharmacy early.
Be cautious. Since 2019, depositors have faced frozen accounts and forced conversions. Keep your main savings offshore, live off fresh US dollars, and use any local account only as a convenience if it is a clearly 'fresh-funds' account.
Almost certainly. The state grid (EDL) supplies only a few hours of power a day in most areas, so households pay a separate private generator subscription (moteur), and increasingly install solar and batteries. Treat it as a fixed monthly cost.
You can get by in English or French in Beirut and among educated Lebanese, who often mix Arabic, French and English. Learning some Lebanese Arabic is warmly appreciated and helps outside the capital.
Everyday street crime is relatively low and hospitality is strong, but risks are political and regional — economic instability and border-area conflict. Follow your embassy's advisory, avoid protests, and stay aware, especially near the southern border.
It is heavily cash-based. Cards work at larger supermarkets, hotels and restaurants, but carry fresh US dollars in cash for most transactions, and expect money transfers via operators like OMT rather than bank wires.