Lebanon
Key entity, tax, banking, visa, and compliance guidance for foreign founders incorporating in Lebanon.
Foreign Ownership Eligibility
Lebanon welcomes 100% foreign-owned companies
Fully remote formation — you never need to set foot in the country.
- 100% foreign ownership permitted in most sectors
- Legal system: Civil Law (French tradition)
- Primary registration authority: Commercial Register (Lebanon)
- Registry website: https://www.justice.gov.lb
- Tax authority: Ministry of Finance Lebanon
- Corporate income tax (CIT): 17% - Source: CIT: 17% (Lebanon MoF). VAT: 11%.
- VAT / sales tax: 11%
- Estimated formation timeline: 14-30 days - Via Commercial Register. Source: MoF Lebanon
- Annual compliance and renewal obligations apply
Ownership
100% Foreign OK
Formation
100% Remote
Tax at a glance
Lebanon Tax Overview
17%
Corporate Income Tax (CIT)
CIT: 17% (Lebanon MoF). VAT: 11%.
11%
VAT / Sales Tax
CIT: 17% (Lebanon MoF). VAT: 11%.
Ministry of Finance Lebanon
Tax Authority
https://www.finance.gov.lb
Pros & cons
Advantages & Considerations
Key Advantages
100% foreign ownership permitted in most sectors
Legal framework: Civil Law (French tradition)
Primary registry: Commercial Register (Lebanon)
Tax rate: 17% CIT
Incorporated company has access to Lebanon market
Considerations
Local professional guidance recommended for regulatory compliance
Banking KYC requirements can be extensive - allow time for account opening
Professional services market may be limited compared to major financial centres
Verify sector-specific restrictions before investing
Currency risk: LBP fluctuations may affect USD-denominated investments
Incorporation Process
The process is strictly digital. Each stage builds on the previous one.
Name reservation
Prepare incorporation documents
Submit registration application
Tax registration
Open corporate bank account
What you'll pay
Cost Architecture
Government Fees
Annual Ongoing
Professional Services
Government fees change frequently. Always verify current fee schedule at https://www.justice.gov.lb before committing.
Still unsure about costs?
These are estimates — your actual cost depends on your structure
Every Lebanon setup is different. A 15-minute call with one of our specialists will give you a personalised cost breakdown — completely free.
Fintech & Banking
Can non-residents open accounts without visiting? NO.
Banking options for non-resident founders in Lebanon. Remote account opening availability varies by institution.
| Institution | Type | Ease for Non-Residents | Notes |
|---|---|---|---|
| Bank Audi | Traditional bank | Low (Visit Required) | |
| Byblos Bank | Traditional bank | Low (Visit Required) | |
| BLOM Bank | Traditional bank | Low (Visit Required) |
Regulatory requirements
Annual Compliance Matrix
| Requirement | Deadline | Details |
|---|---|---|
Annual company filing | Ongoing | File annual returns with Commercial Register (Lebanon) to maintain good standing. |
Corporate income tax return | Ongoing | Submit annual CIT return to Ministry of Finance Lebanon. Rate: 17%. |
VAT filing | Ongoing | VAT-registered businesses file periodically. Rate: 11%. Verify threshold with Ministry of Finance Lebanon. |
Accounting records | Ongoing | Maintain statutory books per Civil Law (French tradition) requirements. |
Beneficial ownership disclosure | Ongoing | Verify current UBO requirements in Lebanon. |
Frequently Asked
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