Lebanese Taxation System (2025 Fully Updated)

Master compliance with confidence and stay up to date with the Latest Decrees! on Lebanon’s evolving tax regulations.

Our renowned Lebanese Taxation Workshop, introduced 15 years ago, updated regularly, has now been fully updated to reflect the latest amendments following the 2024 Budget Law and subsequent decrees, ensuring businesses and professionals are equipped for seamless compliance in 2025.

This three-session intensive workshop covers Salary Taxes, Income Tax, and VAT, with a special focus on:

• The Revised Salary Tax Scheme (Effective January 2025) – Understand how to adjust Salary Tax for the fiscal year 2024 in accordance with Decision No. 959 (5/9/2024)
• New Income Tax Amendments – Learn about the adjustments to fixed assets, inventory, and receivables introduced by Decree/Law No. 330 (12/5/2024)
• VAT Registration & Fines Adjustments – Explore the updated business registration threshold and tax fines reductions under Decree No. 328 (5/12/2024)

Led by a VAT Lead Auditor with over 25 years of experience this workshop provides:

• Expert insights into tax compliance and regulatory changes
• Hands-on exercises for practical application
• Real-world scenarios to enhance understanding and accuracy

Ensure compliance, avoid penalties, and transition into 2025 with confidence!

Key Learning Objectives:

• Stay informed about new tax updates and their implications from the 2024 Budget Law and decrees
• Master the Income Tax system, including classifications, obligations, and calculations
• Understand Salary Taxes for employers and employees, including deductions and declaration procedures
• Gain hands-on experience filling essential tax forms (R3–R10)
• Learn the latest VAT regulations, declaration processes, and penalties

Session One: Income Taxes

Latest Updates:

• New Amendments on fixed asset expenditure, inventory, and accounts receivable (Law No. 330 – 12/5/2024)
• Updated Tax Treatment & Accounting Entries – including extended deadlines (Law on Suspension of Deadlines No. 328 – 5/12/2024)
• Revised Tax Brackets on profits, family deductions, and payments to non-residents
• Reduced Tax Rate on property disposal profits to 1%

Session Content:

• Overview of Income Tax: Who is subject and who is exempt
• Types of Income Tax Assignments: Commercial, Industrial, Professions, and Profit Enhancement
• Obligations for Taxpayers
• Income Tax Calculation & Family Deductions
• Filing Personal Tax Declaration (R8) & Corporate Tax Declaration
• Deadlines & Penalties

Session Two: Salary Taxes

Latest Updates:

• 2025 Payroll & Wage Tax rules as per the 2024 Budget Law
• Comparative Analysis with 2024 applications
• Updated Procedures & Practical Examples based on Decision No. 959 – 5/9/2024
• Extended deadlines for compliance (Law on Suspension of Deadlines No. 328 – 5/12/2024)

Session Content:

• Taxable vs. Exempt Amounts
• Deductible & Family Allowances
• Salary Tax Rates & Intervals
• Employer & Employee Obligations
• Taxable Salary Components: Benefits, Rewards, Bonuses, and Cash Allowances
• Salary Tax Forms: R3 – R4 – R5 – R6 – R7 – R8 – R10
• Tax Regulations, Declaration Procedures, Deadlines & Penalties

Session Three: Value Added Tax (VAT)

Latest Updates:

• VAT Registration Threshold Adjusted (applicable for businesses from 2020 to 2024)
• Revised Fixed Fines & Collection Penalties under the Tax Procedures Law
• General Reduction of Tax Fines

Session Content:

• Who is subject to VAT? (Terms of applicability & exemptions)
• VAT Registration Process & Required Forms
• Tax Deduction & Invoicing Procedures
• Accounting Entries with Practical Examples
• Quarterly & Annual VAT Declaration Forms
• Penalties, Reimbursement & Refund Requests