In this page: Accounting Rules | Tax Rates | Intellectual Property | Legal Framework | Standards | Business Practices
Learn more about Service Providers in Lebanon on Globaltrade.net, the Directory for International Trade Service Providers.
Lebanon | Middle East & North Africa | United States | Germany | |
Number of Payments of Taxes per Year | 19.0 | 19.0 | 11.0 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 180.0 | 184.0 | 175.0 | 207.0 |
Total Share of Taxes (% of Profit) | 32.3 | 32.3 | 46.7 | 46.8 |
Source: Doing Business - Last Available Data.
From LBP 0 to 6,000,000 | 2% |
From LBP 6,000,000 to 15,000,000 | 4% |
From LBP 15,000,000 to 30,000,000 | 7% |
From LBP 30,000,000 to 60,000,000 | 11% |
From LBP 60,000,000 to 120,000,000 | 15% |
Over LBP 120,000,000 | 20% |
Learn more about Taxes and Accounting in Lebanon on Globaltrade.net, the Directory for International Trade Service Providers.
Registration of patents and trademarks is on a first-in-time, first-in-right basis, so it is advised to apply for trademark and patent protection even before selling products or services in the Lebanese market. In January 2013,The Ministry of Economy and Trade launched online trademark registration.
Type of property and law | Validity | International Agreements Signed |
Patent Patent Law n° 240 of 2000 |
20 years from the date of payment of registration fee. | |
Trademark Law of 1924 amended in 1946 |
15 years renewable indefinitely | |
Design Law n°4 on patents, designs and industrial models of 15 May 2005 |
25 years renewable one time for 25 years. | |
Copyright Law on copyright 1999 |
Up to 50 years after the author's death |
Berne convention For the Protection of Literary and Artistic Works Rome ConventionFor the Protection of Performers, Producers of Phonograms and Broadcasting Organizations WIPO Copyright Treaty |
Industrial Models Law n°4 on patents, designs and industrial models of 15 May 2005 |
25 years renewable one time for 25 years. |
Learn more about Lawyers and Legal in Lebanon on Globaltrade.net, the Directory for International Trade Service Providers.
New Year's Day | 1 January |
Feast of St Maroun | 9 February |
Labor Day | 1 May |
Feast of the Assumption | 15 August |
Independence Day | 22 November |
Christmas Day | 25 December |
The Good Friday according to the Catholic rite | The Good Friday according to the Orthodox rite |
The Good Friday according to the Orthodox rite | Variable |
Aid el Adha | 70 days after the end of Ramadan, variable |
Achoura | Variable - 1 day |
Muslim New Year | Variable - 1 day |
Birth of the Prophet | Variable |
The day of Ramadan | Variable - 2 days |
Aid el Adha | 2 days, 70 days after Ramadan. |
Summer holidays | It is not an official holiday period but everything slows down in August. |
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Last Updates: October 2014