| INCOME TAX - AN OVERVIEW
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1. Corporate tax : 15% Article 31 of the tax code
2. Dividend tax : 10% Article 72' of the tax code
3. Investment Capital Revenue taxes : 10% Article 72 of the tax code
4. Withholding tax : Articles 41, 42 of the tax code Amounts that are received in Lebanon by persons, companies or institutions, that do not have a presence in Lebanon are taxed based on the following : a) 15% of the amounts paid are subject to a tax of 15% if these amounts are fixed . - 50% of the amounts paid are subject to a tax of 15% if the amounts paid are against services rendered (management and consulting fees, technical assistance, etc...)
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