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% |
| Residenza fiscale | dopo 183 giorni — 183 days or permanent home / main business in Lebanon |
| Via di residenza tipica | None realistic — Property-owner/courtesy residence possible on paper; banking system frozen |
| Passaporto | senza visto o visto all'arrivo in 45 paesi |
| Economic growth | +4% (2025), forecast 4% (2026) |
| Tipo di clima | hot-summer Mediterranean · 17.4° / 31.5° (Beirut) |
| Guerra & conflitti | war — Israel-Hezbollah war since Mar 2026; Israeli ground ops in south despite truces |
| Tutti i rischi naturali | 4.7/10 |
| Solidità bancaria | 0.5/10 · SD |
| Tutela della proprietà | 2/10 |
| Case calde d'inverno | 5/10 |
Residence programmes in Lebanon
- Residence for property owners — investment · open · 2026-10
- Residence for persons of independent means — Reddito / anno 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?
dopo 183 giorni. 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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.