Taxes and fees according to the new Budget

Taxes and fees according to the old Budget

Any person who unlawfully occupies public maritime or river properties or other properties located on the railway line shall pay triple the amount of fees of similar licensed occupations in accordance with the rates and prices introduced by the Decree No. 2522/92. (It should be noted that the above is a low percentage compared to the value of illegally occupied properties. The revenues are estimated at around LBP 100 billion, while the actual value should not be less than LBP 1500 billion, which means that the fees are biased against the government).

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If the industrial and commercial institutions are operating when subject to income tax on the basis of real profit, they are subject to a tax of 2% of their rental value.

If the industrial and commercial institutions are operating when subject to income tax on the basis of real profit, they are not subject to taxes but are considered as an element of industrial or commercial investment.

The tax is no longer imposed on the new buildings constructed by the real estate companies and subject to income tax when the buildings are vacant for a maximum period of 18 months. Except as provided in the previous paragraph, the tax is no longer imposed on the buildings when they are vacant for a maximum period of 6 months.

In case of vacant buildings, the tax is no longer imposed as no income is generated.

The rental values are annually raised according to the target inflation rate set by the Banque du Liban. Increases ranging from 50% to 200% have also been introduced according to the date of occupancy of buildings.

The direct estimate can be extended for a new 3-year period by decision of the Ministry of Finance if the economic conditions are stable and the rents remain stable.

The offshore companies are exempted from income taxes on profits. They are instead subject to an annual tax of LBP 1 million.

The offshore companies are exempted from income taxes on profits. They are instead subject to an annual tax of LBP 1 million.

The rate of fees shall be 0.004 (4/1000).

The rate of fees shall be 0.003 (3/1000).

•      To pay LBP 500,000 as fees to obtain a license for investing public water in agriculture.

•      To pay LBP 7.5 billion as fees to obtain a license for investing public water in industry.

•      To pay LBP 50 million as fees to obtain a license for investing public water in water sales.

•     To pay LBP 2.5 million as fees to obtain a license for filling and selling water

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If the power of attorney does not  mention any amount of money:

•     A special power of attorney: LBP 5,000

  •     A general power of attorney: LBP 10,000

If the power of attorney does not  mention any amount of money:

 •      A special power of attorney: LBP 15,000

•      A general power of attorney: LBP 25,000

   •  An irrevocable power of attorney: LBP 50,000

Police record: LBP 4,000

Police record: LBP 2,000

Every bill issued by the Ministry of Telecommunications for the subscribers of phones and internet services: LBP 2,500

Every bill issued by the Ministry of Telecommunications for the subscribers of phones and internet services: no fees

Each receipt indicating discharge, delivery, arrival, or deposit: LBP 250

Each receipt indicating discharge, delivery, arrival, or deposit: LBP 100

Unpaid bill: LBP 250

Unpaid bill: LBP 100

Internet or mobile phone bill: LBP 1500

Internet or mobile phone bill: no fees

1.5% of the speculative value determined by the speculation committee of each Mohafaza, provided that the fees of each floor do not exceed LBP 500,000

License to build, rebuild, or add a building.

•    For every floor: LBP 2,000 per square meter provided that the fees do not exceed LBP 250,000

An excise duty of 4% is imposed upon importation of diesel. It is collected by the Customs.

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Traffic fees for vehicles aged 13 years and above.

•    Vehicles of 1 to 10 horsepowers: LBP 40,000

• Vehicles of 41 to 50 horsepowers: LBP 250,000

Traffic fees for vehicles aged 13 years and above.

• Vehicles of 1 to 10 horsepowers: LBP 33,000

  • Vehicles of 41 to 50 horsepowers: LBP 230,000

Traffic fees for vehicles aged between 5 and 12 years.

•     Vehicles of 1 to 10 horsepowers: LBP 90,000

•  Vehicles of 41 to 50 horsepowers: LBP 610,000

Traffic fees for vehicles aged between 5 and 12 years.

•    Vehicles of 1 to 10 horsepowers: LBP 75,000

  • Vehicles of 41 to 50 horsepowers: LBP 510,000

Traffic fees for vehicles aged two to four years.

• Vehicles of 1 to 10 horsepowers: LBP 185,000

•  Vehicles of 41 to 50 horsepowers: LBP 1.400 million

Traffic fees for vehicles aged two to four years.

•    Vehicles of 1 to 10 horsepowers: LBP 155,000

Leaving Lebanese territory by land: LBP 5,000

Leaving Lebanese territory by land: no fees

Leaving Lebanese territory by air or sea.

•   Tourist class: LBP75,000

      •   Business class: LBP 110,000

•    First class: LBP 150,000

    •     Passenger who travels on a private aircraft: LBP 400,000

Leaving Lebanese territory by air or sea.

•    Tourist class: LBP 50,000

  •    Business class: LBP 70,000

 •        First class: LBP 100,000

The profits of stock companies are subject to a tax of 17%.

The profits of stock companies are subject to a tax of 15%.

The notary fees are doubled.

The notary fees

Profit on disposal of fixed assets tax, including real estate: 15%

Profit on disposal of fixed assets tax, including real estate: no fees

Tax on interest received from banks: 7%

Tax on  interest received from banks: 5%

Value Added Tax: 11%

Value Added Tax: 10%

Tax on the production of one ton of cement: LBP 6,000

Tax on the production of one ton of cement: No fees

Consumption fees imposed on alcoholic beverages:

•    LBP 300

  •    LBP 1,000

  •    LBP 2,000

Consumption fees imposed on beverages:

•    LBP 60

 •    LBP 200

 •    LBP 400

Tax on the prizes of foreign and Lebanese national lottery sold in Lebanon: 20% for the prizes exceeding LBP 10,000

Tax on the prizes of foreign and Lebanese national lottery sold in Lebanon: 10%

The domicile is exclusively adopted as a means of payment of each of the following fees:

      •    Traffic fees

•    Fees of water, electricity and telephone subscriptions 

Leave the option for citizens to decide.