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Lebanon take-home pay and income tax calculator 2026

Hani · Founder & Tax Data Researcher · ArabTaxCalc

Enter your gross salary to see what reaches your bank account after income tax and social insurance, under the 2026 rules of the Ministry of Finance, Income Tax Directorate.

Last checked: Source: Ministry of Finance, Income Tax DirectoratePartly verified
Short answer

In Lebanon, a monthly salary of 100,000,000 Lebanese pounds leaves 95,100,000 Lebanese pounds take-home after 1,900,000 income tax and 3,000,000 social insurance (LBP), or 4.9% of gross pay.

Take-home pay calculatorOfficial 2026 rates

Calculate your take-home pay

LBP
Enter the salary as in your contract: basic pay plus fixed allowances.
A married taxpayer gets an extra deduction of 225 million pounds a year if their spouse has no taxable income. If both spouses have income, each takes their own personal deduction of 450 million pounds and the marriage deduction is not added.
A deduction of 45 million pounds a year for each child the taxpayer supports, up to 5 children.

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Take-home pay in Lebanonper month · Lebanese pound
Gross salary100,000,000
Salaries and wages tax− 1,900,000
Net per month
Lebanese pound
95,100,000
Net 95.1%Income tax 1.9%Social insurance 3%
Net per year1,141,200,000
Total deductions4.9%
Income tax rate1.9%
Marginal rate4%
Full cost to the employer109,680,000
  • Family deduction applied: 450 million pounds a year.
  • The calculator does not include the exempt daily transport allowance or the family allowances paid by the NSSF, as these are not taxable.

Salary after tax in Lebanon

Monthly take-home pay for common salaries, in Lebanese pound (LBP).

Gross per monthDeducted per monthNet per monthNet per yearDeduction rate
28,000,000 LBP840,00027,160,000325,920,0003%
45,000,000 LBP1,500,00043,500,000522,000,0003.3%
70,000,000 LBP2,800,00067,200,000806,400,0004%
100,000,000 LBP4,900,00095,100,0001,141,200,0004.9%
150,000,000 LBP8,625,000141,375,0001,696,500,0005.8%
225,000,000 LBP15,375,000209,625,0002,515,500,0006.8%
360,000,000 LBP31,125,000328,875,0003,946,500,0008.7%
540,000,000 LBP58,125,000481,875,0005,782,500,00010.8%

Calculated with 2026 rules for a single, full-time employee whose salary is their only income.

Income tax rates in Lebanon 2026

Annual taxable income (LBP)Band width per monthRate
0 to 360,000,00030,000,0002%
360,000,000 to 900,000,00045,000,0004%
900,000,000 to 1,800,000,00075,000,0007%
1,800,000,000 to 3,600,000,000150,000,00011%
3,600,000,000 to 7,200,000,000300,000,00015%
7,200,000,000 to 13,500,000,000525,000,00020%
Over 13,500,000,000No limit25%

The brackets are annual and apply to the salary after the family deduction (450 million pounds for a single person). Salaries paid in US dollars are converted to pounds at the official exchange rate set by Banque du Liban, which is 89,500 pounds to the dollar.

Lebanon's family allowance in 2026

The family allowance is an annual amount deducted from salary before tax is worked out, and it depends on the taxpayer's family status. It was set by the 2024 Budget Law and not changed by the 2025 and 2026 budgets.

Family statusAnnual allowance (pounds)Monthly equivalent
The taxpayer (single)450,000,00037,500,000
Extra if married and the spouse has no taxable income225,000,000 +18,750,000 +
For each dependent child, up to 5 children45,000,000 +3,750,000 +
Married with two children765,000,00063,750,000
Maximum: married with 5 children900,000,00075,000,000
  • If both spouses have taxable income, each takes their own 450 million pound allowance and the married allowance is not added.
  • Day labourers get an allowance of 1,500,000 pounds for each day worked instead of the annual allowance.
  • No salary tax is due on a salary that does not exceed the family allowance, but social security contributions are still due.

Sources: Institut des Finances Basil Fuleihan: Citizen Budget 2024 (Articles 48 and 49 of the 2024 Budget Law) · Citizen Budget 2026 · PwC: Lebanon, personal deductions (secondary source)

Social insurance rates

ContributionEmployeeEmployerApplies toCap
Health cover (sickness and maternity branch)3%8%Employees covered by the Labour LawEarnings are capped at 120 million pounds a month
Family and education allowances0%6%Paid by the employer onlyEarnings are capped at 28 million pounds a month since 1/5/2026

Worked example

An employee earning 100,000,000 Lebanese pounds a month, 1,200,000,000 a year:

  1. Salaries and wages tax: 22,800,000 LBP a year (1,900,000 a month).
  2. Social security, sickness and maternity branch (3%): 36,000,000 LBP a year (3,000,000 a month).
  3. Take-home pay = 1,200,000,000 minus 58,800,000 = 1,141,200,000 LBP a year, or 95,100,000 a month.
  • Family deduction applied: 450 million pounds a year.
  • The calculator does not include the exempt daily transport allowance or the family allowances paid by the NSSF, as these are not taxable.

Key tax facts about Lebanon

Tax year
Calendar year, 1 January to 31 December
Family allowance
450 million pounds for the taxpayer, an extra 225 million if married, and 45 million for each child up to 5 children
Salary tax bands
2%, 4%, 7%, 11%, 15%, 20% and 25%, on bands starting at 360 million pounds a year
Social security
3% paid by the employee and 8% by the employer for sickness and maternity, on earnings up to 120 million pounds a month, plus 6% paid by the employer for family benefits on earnings up to 28 million pounds a month
Minimum wage
28 million pounds a month since 1 August 2025
How it is collected
The employer withholds the tax and pays it every three months, by the 15th of the month after the quarter ends
Salaries in dollars
Converted into Lebanese pounds at the Banque du Liban official exchange rate (89,500 pounds to the dollar) to work out the tax
Value added tax
11%
Corporate tax (capital companies)
17%

Tax guide to Lebanon Living in Lebanon in figures Tax authority and filing deadline

Compare Lebanon with other countries

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Salary questions about Lebanon

What is the take-home pay on 100,000,000 Lebanese pounds in Lebanon in 2026?

In Lebanon, a monthly salary of 100,000,000 Lebanese pounds leaves 95,100,000 Lebanese pounds take-home after 1,900,000 income tax and 3,000,000 social insurance (LBP), or 4.9% of gross pay.

Is there income tax on salaries in Lebanon?

Yes. Lebanon taxes salaries at 2% to 25% after a family deduction starting at 450 million pounds a year, with a top rate of 25%. It is usually withheld at source by the employer.

How much social insurance do employees pay in Lebanon?

3% for the sickness and maternity branch (up to 120 million pounds a month). Cap: Earnings are capped at 120 million pounds a month.

How much is deducted from 540,000,000 Lebanese pounds a month in Lebanon?

58,125,000 Lebanese pounds a month (10.8%), leaving 481,875,000 Lebanese pounds. The marginal rate at this salary is 15%, so that share of any raise goes in tax.

Official sources

Every figure in this calculator comes from these sources, last checked on 2 October 2026. The brackets and family deductions are taken from Ministry of Finance publications (Basil Fuleihan Institute) on the 2024 Budget Law, and we confirmed that the 2025 and 2026 budgets did not change them. However, the Ministry of Finance website and the text of the law in the Official Gazette were not available for direct checking. We could not confirm whether the employee's 3% NSSF contribution is deducted from the salary tax base, so the calculator does not deduct it (the more cautious assumption). The employer contribution to the end-of-service indemnity branch is not counted in the employer cost, because secondary sources disagree on its rate and we found no official text that settles it. The family allowances cap was 18 million pounds until 30 April 2026 and then became 28 million; the calculator applies the new cap to the whole year.

  1. Citizen Budget 2024, Basil Fuleihan Institute of Finance (Ministry of Finance): Article 47 (salary brackets) and Articles 48 and 49 (family deduction) of the 2024 Budget Law Official source · checked 2 October 2026
  2. Citizen Budget 2025 (Ministry of Finance): Article 17, conversion of foreign currency salaries at the Banque du Liban rate and quarterly payment Official source · checked 2 October 2026
  3. Citizen Budget 2026 (Ministry of Finance): the 2026 Budget Law was passed on 29 January 2026 without changing the salary brackets, with an exchange rate of 89,500 pounds to the dollar Official source · checked 2 October 2026
  4. National Social Security Fund: earnings cap of 120 million pounds for the sickness and maternity branch (memo 805) Official source · checked 2 October 2026
  5. National Social Security Fund: minimum wage of 28 million pounds since 1/8/2025 (memo 801, Decree 699) Official source · checked 2 October 2026
  6. National Social Security Fund: family allowances earnings cap raised to 28 million pounds from 1/5/2026 (Decree 2923) Official source · checked 2 October 2026
  7. National Social Security Fund (memo of 24/1/2024): the full sickness and maternity rate on the employer and the insured person is 11% Official source · checked 2 October 2026
  8. National Social Security Fund (24/4/2025): the employee pays 3% towards sickness and maternity contributions Official source · checked 2 October 2026
  9. PwC Worldwide Tax Summaries: Lebanon (secondary source used to confirm 6% for family allowances, 11% VAT and 17% corporate tax) Secondary source used to cross-check · checked 2 October 2026
  10. Kallas Law Firm: Lebanon tax guide (secondary source confirming that employees get the same family deduction under Article 31) Secondary source used to cross-check · checked 2 October 2026

Results are estimates for information only. Your actual pay can differ with your contract, exemptions and family situation. How we calculate.

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