Legal & Tax benefits in Lebanon

Incorporation of offshore companies in Lebanon is becoming more frequent due to the legal and tax advantages provided by the regulatory framework.



  • Full ownership for non-Lebanese
  • Limited liability of relevant shareholders
  • Non-Lebanese chairperson/general manager does not require a work permit if residing outside Lebanon
  • Non-Lebanese employees are exempt from work permits providing the total balance sheet of the company exceeds USD 667,000
  • No legal obligation to appoint a lawyer unless the capital of the company exceeds USD 33,350 or the total balance sheet of the company exceeds USD 500,000


Lebanese offshore companies provide protection and exemption from:


  • Stamp duties on contracts
  • Tax on profits
  • Interest tax gained on foreign investments
  • Tax on interest and amounts paid to foreign residents
  • Tax on salaries paid to employees working outside Lebanon
  • Inheritance tax
  • Financial standards requirements

Offshore companies are merely subject to an annual flat tax of USD 667.