Moving to Lebanon: taxes, residence and life
How to become tax resident in Lebanon: personal, dividend and corporate tax, 3 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +4% in 2025; the IMF forecasts 4% for 2026. Its passport opens about 45 countries without a visa in advance. Security: Israel-Hezbollah war since Mar 2026; Israeli ground ops in south despite truces.
Key facts
| Top income tax | 25% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 17% |
| תושבות מס | לאחר 183 ימים — 183 days or permanent home / main business in Lebanon |
| המסלול שלכם | None realistic — Property-owner/courtesy residence possible on paper; banking system frozen |
| דרכון | ללא ויזה או בהגעה ל-45 מדינות |
| Economic growth | +4% (2025), forecast 4% (2026) |
| סוג אקלים | hot-summer Mediterranean · 17.4° / 31.5° (Beirut) |
| מלחמה וסכסוך | war — Israel-Hezbollah war since Mar 2026; Israeli ground ops in south despite truces |
| כל סיכוני הטבע | 4.7/10 |
| חוסן הבנקים | 0.5/10 · SD |
| הגנה על רכוש | 2/10 |
| בתים חמים בחורף | 5/10 |
Residence programmes in Lebanon
- Residence for property owners — investment · open · 2026-10
- Residence for persons of independent means — הכנסה / שנה CHF 5'400 · open · 2026-10
- Courtesy residence — ancestry · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Lebanon to become tax resident?
לאחר 183 ימים. 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
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