Executive Summary
Lebanon’s Council of Ministers issued Decree #4021 on 14 October 2026, published in Official Gazette #46 on 22 October 2026, increasing the daily transportation allowance for private and public sector employees. The new rate is effective immediately and applies uniformly across all sectors. Employers must update payroll systems for the October 2026 cycle.
Secondary Regulatory & Regional Updates
- Decree #4021 – Increased Daily Transportation Allowance: The daily transportation allowance for employees in private and public sectors has been raised to a new fixed amount per working day (exact figure not disclosed in summary). Effective 22 October 2026 (publication date). The allowance remains non-taxable up to the prescribed ceiling; amounts above are subject to income tax and social security contributions. All employers must update payroll systems immediately for the October 2026 cycle. No transitional period. Non-compliance may incur penalties under Labor Law and Social Security Law. NSSF to issue implementation memo. ALDIC
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.