Individual - Residence

Last reviewed - 19 July 2024

The Lebanese Parliament legislated Law No. 60, dated 3 November 2016, relating to the amendment of Law No. 44 'Tax Residency in Lebanon', including that any individual is considered tax resident in Lebanon if one:

  • has a place of business in Lebanon
  • has a house in Lebanon permanently available to one's family members (i.e. the spouse and dependent children), or
  • is present in Lebanon for more than 183 days in any given 12-month period. The 183 days will not include days:
    • spent in transit at the International Airport Beirut, or
    • in Lebanon, if the stay was solely for the purpose of undergoing a medical treatment.