Lebanon

Foreign tax relief

There are no specific regulations concerning foreign tax credit in Lebanon.

Tax treaties

Double tax treaties (DTTs)

Lebanon has DTTs with the following countries:

Totalisation agreements

A foreign national employee working in Lebanon will benefit from the social security fund only if:

• there is a reciprocal agreement between the two countries (i.e. their home country offers the equivalent or better program to Lebanese residents who are employed there), and
• the employee holds a valid work and residency permit.

Countries with which there is a totalisation agreement so far include:

• Belgium
• France
• Italy
• United Kingdom