Lebanon VAT Rates 2026
Lebanon (لبنان) levies Value Added Tax as TVA / ضريبة القيمة المضافة. The standard rate is 11%, applied to most goods and services. Lebanon applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 11% | Most goods and services |
| Zero-rated | 0% | Exports, international transport |
Registration and filing
| Registration threshold | Threshold repeatedly revised amid currency collapse — check the Ministry of Finance for the current lira figure |
| Tax authority | Lebanese Ministry of Finance |
| Filing frequency | Quarterly returns |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/LB endpoint to get Lebanon data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/LB
# No authentication required for rate lookups
# Response:
# { "country_code": "LB", "tax_type": "vat",
# "standard_rate": 11, "reduced_rates": [],
# "currency": "LBP", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Lebanon VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/LB').then(r => r.json());
// → { standard_rate: 11, reduced_rates: [],
// currency: 'LBP' }
applyRate(rates.standard_rate);About Lebanon VAT
Lebanon's 11% VAT has survived a sovereign default, a banking collapse and a currency that lost more than 95% of its value — though collections cratered as the cash economy took over. Since 2023 VAT on imports and many domestic supplies is calculated at the Sayrafa/market exchange rate rather than the defunct official peg, effectively re-basing the tax in real terms. Essential goods including food, books, medicines and agricultural inputs are exempt.
VAT in Lebanon is administered by the Lebanese Ministry of Finance.
Sources: PwC Worldwide Tax Summaries · Lebanese Ministry of Finance (accessed Jun 2026)
Rate history
- 2018Standard rate raised from 10% to 11%
Frequently asked questions
What is the VAT rate in Lebanon in 2026?
11% standard; food staples, medicines, education and health services are exempt.
How has Lebanon's crisis affected VAT?
The rate stayed at 11%, but valuation moved to market exchange rates and enforcement weakened sharply as the economy dollarised and informalised.
Related concepts and guides: