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International tax guide - Lebanon

 

Income tax rate 15%     Treaty Network Developed  
             
Capital gain tax rate 10%     Foreign exchange control No  
             
Branch tax rate 15%      Currency Lebanese Pound (LBP)  
             
Withholding taxes       Treaty signed with Canada Yes   
Dividends 10%          
Interest 10%           
Royalties 10%           
Branch remittance tax 10%           
             
Net Operating Losses (years)            
Carryback          
Carryfoward          
             
GST/VAT Rate 10%           
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