Individual - Foreign tax relief and tax treaties

Last reviewed - 04 April 2024

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:

Algeria Italy Russia
Armenia Jordan Senegal
Bahrain Kuwait Sultanate of Oman
Belarus Malaysia Syria
Bulgaria Malta Tunisia
Cyprus Morocco Turkey
Czech Republic Pakistan United Arab Emirates
Egypt Poland Ukraine
France Qatar Yemen
Iran Romania  

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