INCOME TAX

1. Corporate tax : 15%
   Article 31 of the tax code
    

2. Dividend tax : 10%
   Article 72' of the tax code 
    

3. Investment Capital Revenue taxes : 10%
   Article 72 of the tax code 
    

4. Withholding tax :
   Articles 41, 42 of the tax code 
   Amounts that are received in Lebanon by persons, companies or institutions, that do not have a presence in Lebanon are taxed based on the following :

   1. 15% of the amounts paid are subject to a tax of 15% if these amounts are fixed.
   2. 50% of the amounts paid are subject to a tax of 15% if the amounts paid are against services rendered (management and consulting fees, technical assistance, etc...)