Lebanon

On 18 September 2026, the Lebanese Ministry of Finance (MoF) issued Decisions No. 834/1 and 835/1, granting significant reductions on penalties for self-assessed Value Added Tax (VAT) and Tax on Salaries. These decisions apply to penalties accrued up to 31 October 2026, providing temporary relief to taxpayers amid ongoing economic challenges. The measure is part

On 15 September 2026, the Ministry of Finance issued Decision No. 801/1 implementing Article 27 of the 2026 Budget Law, which introduces a mandatory 1.5% deposit on account of tax for certain taxpayers. This deposit acts as an advance payment toward the annual tax liability, applicable to corporate income tax and other designated taxes. The

On 28 August 2026, the Lebanese Ministry of Finance (MoF) issued Decision No. 751/1, officially suspending a range of tax and administrative deadlines pertaining to real estate matters. This decision operates under the framework of Law No. 46, enacted on 27 July 2026, which provides for the general suspension of legal deadlines amid ongoing economic

On 27 August 2026, the Lebanese Ministry of Finance (MoF) issued Decision No. 745/1, implementing Paragraph C of Article 22 of the 2026 Budget Law (Law No. 40). This decision authorizes the settlement of tax liabilities in foreign currencies, marking a significant shift in Lebanon’s tax payment framework amid ongoing currency volatility. The measure applies

On 12 August 2026 the Lebanese Ministry of Finance MoF promulgated notification #2698/1 a targeted regulatory reminder directed at the national taxpayer base regarding the mandatory filing and payment of the Sayrafa-associated tax declaration. The Sayrafa tax regime institutionalized through the 2024 Budget Law Law No 324 and subsequent implementing decrees constitutes a pivotal component