Lebanon

Information on Residency for tax purposes

Criteria for Individuals to be considered a tax resident

Subparagraph 2 of paragraph 11 of article 1 of the Tax Procedure Code amended by law 60/2016 defines the term "tax resident" for individuals as follows:

11- Resident:
Is considered resident in Lebanon:

  1. ...
  2. Any physical person who satisfies one of the following conditions:
    • Having a place of business in Lebanon.
    • Having a permanent home at his disposal in Lebanon, which is his usual residence or the usual residence of his family.
      The term family means spouses and the children supported by them.
    • Who is present in Lebanon during more than 183 days in a period of 12 consecutive months, whether continually or intermittently.
      Will not be taken into account for counting the 183 days ,the period of the presence of a physical person spent in Lebanon exclusively:
      1. for passing from one foreign country to another;
      2. for medical treatment.

Criteria for Entities to be considered a tax resident

Subparagraph 1 of paragraph 11 of article 1 of the Tax Procedure Code amended by law 60/2016 defines the term "tax resident" for entities as follows:

11- Resident:
Is considered resident in Lebanon:

  1. Any legal entity established or registered according to the Lebanese Laws or has a place of business in Lebanon.
  2. ...

Article 3 of the law 706/2005 Collective Investment Schemes in Securities and Other Financial Instruments, consider the fund to be resident in Lebanon when the head office or the General Management of the manager is present in Lebanon.

Entity types that are as a rule not considered tax residents

No presence to entity types that are considered fiscally transparent or are considered to have no tax residence. Any legal entity not established or not registered according to the Lebanese Laws or not having a place of business in Lebanon is considered a non resident.

Contact for further information

Mr Louay Hajj Chehade (Revenue Director)
Telephone 00 961 1 429 003
E-Mail louayc@finance.gov.lb

Response date 2017-09-25 (yyyy-mm-dd)