Lebanon's headline corporate income tax (CIT) rate is 17.
The headline personal income tax (PIT) rate is 25 (business profits and employment).
The standard VAT/GST (or equivalent consumption tax) rate is 11. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Individuals residing in Lebanon for 183 days or more, or maintaining an office or a permanent home constituting a habitual residence, are subject to Lebanese personal income tax. Lebanon adopts a territorial system: Lebanon-source income is taxed regardless of the taxpayer's residence, while foreign-source income is generally not taxed in Lebanon. Resident individuals are taxed at progressive rates (4%-25%) on local-source income, plus capital gains/securities income whether Lebanese or foreign-sourced; resident corporations are taxed on worldwide income at a standard 17% rate, subject to applicable DTTs.
Lebanon has no CFC rules. Lebanon recognizes low-tax jurisdictions and permits companies incorporated there without discrimination, though Lebanese tax authorities always apply Lebanese tax law to foreign companies' Lebanon-source activity.
Lebanon has no clear or detailed thin capitalization rules.
Lebanon maintains a network of approximately 34 double tax treaties, including Cyprus, Malta, France, and the UAE. Despite the treaty network, Lebanon's territorial tax principle has made practical implementation of DTT relief difficult, with implementation impediments frequently arising in practice.