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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Lebanon: Admissible and inadmissible taxes

Admissible for unilateral relief

Income tax (impôt sur le revenu)-Article 45 as introduced by Law 27 of 1980.

Additional surtax for the benefit of municipalities (surtaxe additionelle).

Tax on built up property (impôt sur les immeubles bâtis).

Tax on unbuilt-up property (where charged by reference to estimated or actual income, for example on exploited agricultural land) (impôt foncier) (suspended).

Distribution tax (Art 72/2 as amended by law 27 of 1980).

Inadmissible

Tax on unbuilt-up property (where not charged by reference to actual or estimated income).

Municipal tax (customs duty).

Municipal surcharge on built up property (suspended).