Foreign tax relief
There are no specific regulations concerning foreign tax credit in Lebanon.
Double tax treaties (DTTs)
Lebanon has DTTs with the following countries:
|Sultanate of Oman
|United Arab Emirates
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:
- United Kingdom