VAT in Lebanon: Who Registers, What Rate Applies and When to File

Short answer: VAT in Lebanon is charged at a standard rate of 11%. Since the 2024 Budget Law, a business must register once its taxable turnover passes LL 5 billion over one to four consecutive quarters, while importers and exporters must register whatever their turnover. Registered businesses file a periodic return, and the 2026 Budget Law gives them one month after the end of each period to file it.

Many guides still quote the old LL 100 million threshold. Below: who registers, what is taxed, exempt or zero-rated, when returns are due, and what the 2024 and 2026 budget laws changed.

Last updated: October 2026

What is the VAT rate in Lebanon?

The standard rate is 11%, and it applies to most commercial supplies of goods and services made by a taxable business.

According to [Source: PwC Worldwide Tax Summaries, Lebanon corporate other taxes], “The standard VAT rate in Lebanon is 11%,” and VAT applies to commercial transactions by business entities unless an exemption applies.

Who has to register for VAT in Lebanon?

Any taxable person whose turnover exceeds LL 5 billion over a period of one to four consecutive quarters must register. Importers and exporters must register regardless of turnover.

The [Source: PwC Worldwide Tax Summaries, Lebanon individual other taxes] page explains that the 2024 Budget Law set the new LL 5 billion threshold, and that “Importers and exporters should register for VAT irrespective of their turnover.” It also states that taxable persons whose turnover fell between LL 100 million and LL 5 billion in any year from 2020 to 2023 are no longer required to register and may request deregistration.

Note that a single strong quarter can trigger registration. Sources also disagree: a tax guide from Moore Global (last modified in 2025) still cites an LBP 500 million threshold, and PwC itself quotes the original threshold as LL 100 million on one page and LL 150 million on another. We use the 2024 Budget Law figure reported by PwC; confirm it with the Ministry of Finance before deciding not to register.

Which supplies are exempt or zero-rated?

Exports and international transport are zero-rated, which means VAT is charged at 0% and input VAT can still be recovered. Banking, financial services and insurance are exempt, which means no VAT is charged and the related input VAT is generally not recoverable.

PwC lists as zero-rated the “Export of goods and services and export-related services,” international transport and “some of the intermediate operations.”

Specific exemptions have also been added by budget laws. PwC’s individual tax page records that nursery activities were exempted by the 2019 Budget Law and that diesel oil was added to the exempt goods. Some exemptions were temporary: solar power equipment was exempt only until 31 December 2023. Basic foods have historically sat outside VAT: writing in 2017, Synaps noted that “the VAT excludes basic goods such as bread, rice or dairy products.”

When are VAT returns due in Lebanon?

VAT returns are filed quarterly, and under the 2026 Budget Law the return is due within one month after the end of the period. That replaced the previous 20-day deadline.

PwC states that the periodic VAT declaration “must be filed within one month following the end of the relevant period.” Quarterly filing is confirmed by Moore Global, which says VAT returns are filed and tax paid on a quarterly basis.

Returns are filed on the Ministry of Finance portal, and our step by step portal filing course walks through the process.

VAT in Lebanon after the 2026 Budget Law: what changed?

The 2026 Budget Law lengthened the filing window and limited some input VAT deductions. It also kept refund requests subject to a minimum amount.

According to PwC, input VAT is not deductible on leases of passenger vehicles worth more than 30,000 United States dollars (unless used in an exempt activity), or on utilities, telecommunications, internet and fuel. Excess input VAT carries forward to the next period. A refund can be requested within one month after the end of the calendar year if the balance is at least LL 200 million, and exporters can ask after any tax period, subject to the same minimum.

Here are the key figures in one place:

How should invoices and foreign-currency prices be handled?

Foreign-currency prices must be converted to Lebanese pounds for VAT using the rate set by decree, and every invoice should support the figures in your return. Get both right and most audit queries never arise.

[Source: PwC Worldwide Tax Summaries, Lebanon corporate other taxes] reports that Decree No. 11230 of April 2023 requires the Sayrafa rate to be used to value foreign-currency priced goods and services for VAT until a unified exchange rate is set. Invoices and receipts also carry stamp duty, a separate tax.

The exact fields a VAT invoice must show are set by the VAT law and Ministry of Finance decisions, so confirm them against the current texts. As good bookkeeping practice, every invoice you issue should clearly show your VAT registration number, the customer, the date, the net amount, the VAT amount and the exchange rate used.

A practical VAT routine for small finance teams

A fixed quarterly routine keeps you compliant. This is our own framework, the four-check VAT close, not a legal requirement.

1. Threshold check: add up taxable turnover for the last one to four quarters and compare it with LL 5 billion. Importers and exporters skip this step because they must register anyway.
2. Classification check: tag each sale as standard-rated, zero-rated or exempt before the quarter closes.
3. Input check: remove input VAT that the 2026 Budget Law makes non-deductible, such as fuel, utilities and telecoms.
4. Deadline check: diarise the one-month filing and payment date, and note whether any credit reaches the LL 200 million refund minimum.

If payroll is part of the same close, read our guide to NSSF contributions in Lebanon, and the payroll, tax and social security course ties both obligations together.

How Balance Brightness can help

Mahmoud Chehade brings 30 years in practice and has trained 500+ professionals. We teach Lebanese tax through live coaching, in person in Hamra, Beirut, or online. This is independent training, not affiliated with the Ministry of Finance.

• Master Lebanese Tax Filing: Income Tax & VAT covers registration, classification, returns and refunds.
• File Taxes on the MoF Portal, Step by Step focuses on submitting returns online.
• Lebanese Accounting Law in Practice connects VAT records to your statutory books.
• One-on-one finance coaching works through your own company’s VAT questions.

Teams can book corporate finance training; exam candidates can take our LACPA law and taxation course.

Frequently asked questions

Is VAT in Lebanon still 11% in 2026?

Yes. PwC Worldwide Tax Summaries, last reviewed in July 2026, states that the standard rate is 11%. That rate applies to standard-rated supplies; exports and international transport are zero-rated at 0%, and banking, financial services and insurance are exempt. Rates and rules in Lebanon usually change through the annual budget law rather than a separate VAT amendment, as the 2024 and 2026 budget laws show. Watch each year’s budget law, and if the rate changes, update invoice templates and price lists from the effective date.

Do I have to register for VAT if my turnover is below LL 5 billion?

Usually not, unless you import or export, in which case you must register at any turnover. The 2024 Budget Law raised the mandatory threshold to LL 5 billion over one to four consecutive quarters, and PwC notes that businesses whose turnover was between LL 100 million and LL 5 billion from 2020 to 2023 may request deregistration. Some guides still quote older thresholds, so confirm with the Ministry of Finance before you deregister, and keep monitoring your turnover every single quarter.

What is the difference between exempt and zero-rated supplies?

Both mean no VAT is charged to the customer, but the effect on your own costs is different. A zero-rated supply, such as an export of goods or services or international transport, is taxable at 0%, so you can still deduct the VAT you paid on purchases and may claim a refund. An exempt supply, such as banking, financial services or insurance, sits outside the system, so the input VAT on related costs generally cannot be recovered. That is why exporters often carry VAT credits while banks treat VAT as a cost.

Where can I learn to file a Lebanese VAT return myself?

Start with the Ministry of Finance’s instructions and the current budget law. Then practise on real numbers: prepare a quarter’s sales and purchase listings, classify each line, calculate output and input VAT, and reconcile the result with your ledger before you open the portal. Our Master Lebanese Tax Filing course covers income tax and VAT together, and the MoF portal course walks through the submission screens. If you prefer to work on your own company’s files, one-on-one coaching lets you bring your actual records and questions.

The bottom line

VAT in Lebanon comes down to four numbers: an 11% standard rate, a LL 5 billion registration threshold, a one-month filing window after each quarter and a LL 200 million refund minimum. Recheck them after every budget law. If you want structured practice, explore our Lebanese tax filing course or contact us to talk through your situation.

This article is general information about VAT in Lebanon and is not tax, legal or financial advice. Rates, thresholds and deadlines change with each budget law, so confirm current rules with the Ministry of Finance or a licensed adviser before acting.

Sources

1. PwC Worldwide Tax Summaries: Lebanon, Corporate, Other taxes
2. PwC Worldwide Tax Summaries: Lebanon, Individual, Other taxes
3. Moore Global: International corporate tax, Lebanon
4. Synaps: Lebanon’s taxation smokescreen