Lebanon — Value-added tax (VAT)
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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 2020
- 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:
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
Lebanon Tax Sources & Citations
- EN: Lebanon Value Added Tax
- RU: НДС Ливан
- CN: 黎巴嫩 增值税
- Lebanon Ministry of Finance (http://www.finance.gov.lb)
- Ernst & Young global VAT tax study, Lebanon (updated 2020)
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