Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 11% | N/A | Zero-rated (0%) and exempt |
The local name for VAT in Lebanon is Value-added tax (VAT).
There is basically 1 VAT rate in Lebanon:
- Standard VAT rate is 11%
Recent developments
For more information about (recent) rate change developments in Lebanon, please click HERE.
Standard rate: 11%
This rate applies for all transactions that take place in Lebanon, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Zero rate (0%)
Examples of goods and services taxable at 0%, with the rightto deduct input VAT
- Exported goods
- Exported services
- International transport (from/to Lebanon)
Examples of exempt supplies of goods and services, without the right to deduct VAT
- Postal services and stamps
- Education
- Insurance & Financial services
- Transfer of real estate
- Medical services and equipment
- Precious metals and precious and semiprecious stones
- Betting and gaming
- Collective transport of persons
- Agricultural activities and products, including livestock, seeds, animal feed and pesticides
- Books, newspapers and magazines
- Basic foodstuffs and baby food
- Diesel oil
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on October 7, 2021.
