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Lebanon Salary Calculator 2026

Free Lebanon salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Lebanon (2026)

Educational model - not tax advice. Currency LBP. Salary income is taxed under the Tax on Salaries and Wages (Income Tax Law, Decree-Law No. 144/1959); LBP figures reflect the post-collapse rebasing (x20 from 1 Apr 2024).

Employee (Tax on Salaries and Wages)

  • The only employee social contribution is the NSSF sickness and maternity (medical) share: 3% on gross, capped at the monthly sickness ceiling of LBP 120,000,000 (NSSF Memo No. 805, 22 Aug 2025). It is deductible before the salary tax.
  • The Tax on Salaries and Wages is computed on annual net taxable salary = annual gross less the annual employee NSSF less the personal/family deductions. Brackets: 2% to 360,000,000; 4% to 900,000,000; 7% to 1,800,000,000; 11% to 3,600,000,000; 15% to 7,200,000,000; 20% to 13,500,000,000; 25% above (Budget Law No. 324/2024).
  • Personal/family deductions (effective 1 Jan 2024): LBP 450,000,000 for the taxpayer; +225,000,000 for a non-working spouse; +45,000,000 per dependent child (max 5). This calculator models the standard single resident, so only the LBP 450,000,000 taxpayer deduction applies.
  • Employer cost (employer-side NSSF): sickness and maternity 8% (monthly ceiling LBP 120,000,000) + family allowances 6% (monthly ceiling LBP 28,000,000, raised from 18M effective 1 May 2026) + end-of-service indemnity (EOSI) 8.5% with no ceiling. The official 8.5% EOSI rate is used (PwC lists an outlier 5%).
  • Out of scope: the non-working-spouse and per-child deductions, the transportation-allowance exemption (LBP 450,000/working day) and other exempt allowances, the severance exemption (2026 renewal pending), foreign-currency conversion at the Banque du Liban market rate, and the Law No. 319/2023 pension scheme that will replace EOSI. No 2026 Budget Law was published as of the research date; the Budget Law 324/2024 brackets are carried forward.

Sources: Aldic - Tax on salaries (Budget Law 2024), Aldic - NSSF Memo 805 (ceiling LBP 120M), PwC - Lebanon (NSSF rates).

Self-employed (Tax on Profits)

  • Net annual business profit (gross receipts less deductible business expenses) is taxed under the Tax on Profits (real-profit regime). Brackets: 4% to 540,000,000; 7% to 1,350,000,000; 12% to 2,700,000,000; 16% to 5,400,000,000; 21% to 10,800,000,000; 24% to 13,500,000,000; 25% above. There is no personal allowance.
  • Provisional: only the LBP 540,000,000 (4%) floor and the LBP 13,500,000,000 / 25% top are source-confirmed (Aldic, Budget Law 324/2024); the intermediate thresholds are reconstructed from the scale and should be verified against the exact Ministry of Finance schedule.
  • No NSSF applies to a pure sole trader: independent professionals are not mandatory NSSF contributors and generally rely on their professional syndicate funds (Bar, Order of Engineers, etc.). There is no employer cost.
  • Out of scope: the lump-sum / estimated-profit regime for small taxpayers (turnover thresholds set by the Ministry of Finance), and professional-syndicate fund contributions.

Aldic - Budget Law 2024 (Tax on Profits scale).