Taxes on income, profits and capital gains in Lebanon

Lebanon: Taxes on income, profits and capital gains was 9.5% in 2024. ▲ Rising

Latest (2024)
9.5%
Change on year
down 69.6%
World rank
149th
of 153 countries
All-time high
39.8%
in 2020
All-time low
9.5%
in 2024
Years of data
26
1997–2024

Taxes on income, profits and capital gains in Lebanon, 1997–2024

102030401997201020241997: 11.8 % of total taxes1998: 12.2 % of total taxes1999: 15.1 % of total taxes2000: 16.1 % of total taxes2001: 19.8 % of total taxes2002: 17.4 % of total taxes2003: 16.8 % of total taxes2004: 17.2 % of total taxes2005: 21.3 % of total taxes2006: 23.4 % of total taxes2007: 23.4 % of total taxes2008: 21.7 % of total taxes2009: 20.4 % of total taxes2010: 21 % of total taxes2011: 24.6 % of total taxes2012: 25 % of total taxes2013: 25.2 % of total taxes2014: 27.3 % of total taxes2015: 28.5 % of total taxes2016: 28.9 % of total taxes2017: 28 % of total taxes2018: 28.6 % of total taxes2019: 37 % of total taxes2020: 39.8 % of total taxes2021: 31.2 % of total taxes2024: 9.5 % of total taxes

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of total taxes.

Analysis

Lebanon recorded 9.5% for taxes on income, profits and capital gains in 2024. That is the lowest value across all 26 years on record.

That represents a change of down 69.6% on the previous year and down 65.3% over ten years.

Over the whole period, taxes on income, profits and capital gains in Lebanon peaked at 39.8% in 2020 and was at its lowest, 9.5%, in 2024.

Lebanon ranks 149th of 153 countries on this measure, in the bottom quarter.

The long-run direction has been consistently rising across the 26 years of available data.

Taxes on income, profits and capital gains in Lebanon, year by year

Annual values for Taxes on income, profits and capital gains (% of total taxes) in Lebanon, 1997 to 2024.
Year % of total taxes Change
1997 11.8%
1998 12.2% +4.1%
1999 15.1% +23.8%
2000 16.1% +6.4%
2001 19.8% +22.9%
2002 17.4% -12.0%
2003 16.8% -3.5%
2004 17.2% +2.5%
2005 21.3% +23.6%
2006 23.4% +9.9%
2007 23.4% -0.1%
2008 21.7% -7.2%
2009 20.4% -5.8%
2010 21.0% +2.7%
2011 24.6% +17.1%
2012 25.0% +1.5%
2013 25.2% +0.9%
2014 27.3% +8.6%
2015 28.5% +4.3%
2016 28.9% +1.5%
2017 28.0% -3.2%
2018 28.6% +2.3%
2019 37.0% +29.5%
2020 39.8% +7.4%
2021 31.2% -21.6%
2024 9.5% -69.6%

Lebanon compared with similar countries

  • Lebanon's 9.5% is below the median for lower middle income countries, which is 35.7%, 26% of the median. (35 countries reporting)
  • Lebanon's 9.5% is below the median for Middle East, North Africa, Afghanistan & Pakistan, which is 38.8%, 24% of the median. (13 countries reporting)

Biggest year-on-year movements

Years where Taxes on income, profits and capital gains in Lebanon changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.

YearChange FromTo
2024 -69.6% 31.2% 9.5%

Averages by decade

DecadeAverage LowestHighest Years
1990s 13.0% 11.8% 15.1% 3
2000s 19.8% 16.1% 23.4% 10
2010s 27.4% 21.0% 37.0% 10
2020s 26.8% 9.5% 39.8% 3

Countries ranked near Lebanon

  1. 146 Croatia 14.2% compare
  2. 147 Somalia 13.5% compare
  3. 148 Macao 9.9% compare
  4. 150 Saudi Arabia 8.3% compare
  5. 151 Belarus 7.3% compare
  6. 152 Sudan 7.2% compare

See the full ranking of 153 places →

More public sector data for Lebanon

All data for Lebanon →

Frequently asked questions

What is taxes on income, profits and capital gains in Lebanon?
Taxes on income, profits and capital gains in Lebanon was 9.5% in 2024, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Lebanon?
The highest recorded value was 39.8% in 2020.
What is the lowest taxes on income, profits and capital gains recorded in Lebanon?
The lowest recorded value was 9.5% in 2024.
How does Lebanon rank for taxes on income, profits and capital gains?
Lebanon ranks 149th out of 153 countries with data for 2024.
Is taxes on income, profits and capital gains rising or falling in Lebanon?
Over the last ten years it is down 65.3%. The long-run trend across the full record is rising.
Where does this Lebanon data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of total taxes). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Lebanon. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 18 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-total-taxes/lebanon/

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About this data

Indicator
Taxes on income, profits and capital gains (% of total taxes)
Unit
% of total taxes
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
153 places, 4,584 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of total taxes which includes all compulsory, unrequited payments, in cash or in kind, made by institutional units to government units.