LB Value-added tax (VAT) Rates Lebanon — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
10% 0% Pound (LBP)

Lebanon's general VAT rate is 10%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.finance.gov.lb) in Beirut.

Visitors to Lebanon can qualify for a VAT refund on all purchases made for export - learn more about Lebanon VAT refunds here.

Lebanon's consumption tax is called the Value-added tax (VAT), which was introduced in February 2002.


Lebanon VAT rates for 2017

Standard
10%
Other
Exempt and zero-rated

Lebanon VAT number format

Businesses in Lebanon that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is Tax identification number (TIN), followed by the VAT number (indicating whether the taxable person is an exporter; for example, 1473-601).


Lebanon VAT return periods

Businesses in Lebanon that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Beirut. Lebanon's VAT return periods are:

Quarterly


Lebanon Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Lebanon are required to start collecting and remitting tax.


Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Lebanon, taxation of a non-established business is: Yes, with certain conditions


Lebanon VAT Refunds

Lebanon has a VAT refund program that allows tourists and others to receive a refund of any Lebanon VAT paid on goods purchased in Lebanon that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €150000.00 Euros (which would yield a VAT refund of about €15000). SalesTaxHandbook has detailed information about Lebanon's VAT refund program:

Learn More About Lebanon VAT Refunds

LB Value-added tax (VAT) Rates Lebanon Tax Sources & Citations

  • EN: Lebanon Value Added Tax
  • RU: НДС Ливан
  • CN: 黎巴嫩 增值税
Note: This page is intended to be a simple overview of Lebanon's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Lebanon tax information on this page is incorrect or out of date.
Citations:
  1. Lebanon Ministry of Finance (http://www.finance.gov.lb)
  2. Ernst & Young global VAT tax study, Lebanon (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/lb-lebanon